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    <title>2020 (1) TMI 1216 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order-in-Appeal. It held that Section 65(105)(zzze) of the Finance Act, 1994 was invalid, service tax did not apply to the appellant&#039;s activities as a non-profit organization, contributions were voluntary and not for specific services, the extended period for tax demand was improperly invoked, and therefore, interest and penalties were unwarranted.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Order-in-Appeal. It held that Section 65(105)(zzze) of the Finance Act, 1994 was invalid, service tax did not apply to the appellant&#039;s activities as a non-profit organization, contributions were voluntary and not for specific services, the extended period for tax demand was improperly invoked, and therefore, interest and penalties were unwarranted.</description>
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