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    <title>2020 (3) TMI 758 - DELHI HIGH COURT</title>
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    <description>The Court granted condonation of delays in filing the appeal, ultimately dismissing it. The appeal challenged a CESTAT order dropping a service tax demand based on the interpretation of the term &quot;club or association&quot; under the Finance Act. Relying on the Supreme Court&#039;s judgment in a similar case, the Court concluded that incorporated clubs or associations before July 1, 2012, were not subject to service tax. As no legal question remained post the Supreme Court&#039;s decision, the appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393614</link>
      <description>The Court granted condonation of delays in filing the appeal, ultimately dismissing it. The appeal challenged a CESTAT order dropping a service tax demand based on the interpretation of the term &quot;club or association&quot; under the Finance Act. Relying on the Supreme Court&#039;s judgment in a similar case, the Court concluded that incorporated clubs or associations before July 1, 2012, were not subject to service tax. As no legal question remained post the Supreme Court&#039;s decision, the appeal was dismissed.</description>
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      <pubDate>Thu, 12 Mar 2020 00:00:00 +0530</pubDate>
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