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    <title>2020 (3) TMI 152 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant was not liable to pay service tax on membership subscriptions under the &#039;Club &amp;amp; Association Services&#039; category. Relying on precedents like the Calcutta Club Limited case, it was established that services provided by clubs to their members were not subject to service tax. The impugned order demanding service tax was set aside, and the appeal was allowed in favor of the appellant with any consequential relief.</description>
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    <pubDate>Wed, 22 Jan 2020 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the appellant was not liable to pay service tax on membership subscriptions under the &#039;Club &amp;amp; Association Services&#039; category. Relying on precedents like the Calcutta Club Limited case, it was established that services provided by clubs to their members were not subject to service tax. The impugned order demanding service tax was set aside, and the appeal was allowed in favor of the appellant with any consequential relief.</description>
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      <pubDate>Wed, 22 Jan 2020 00:00:00 +0530</pubDate>
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