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    <title>2008 (8) TMI 60 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the decision that the club is liable to pay Service Tax as a &quot;health club and fitness centre,&quot; providing taxable services under the Finance Act, 1994. The club&#039;s argument that they should not be subject to Service Tax due to their relationship with members was rejected. The Tribunal determined that the club correctly paid the tax and was not entitled to a refund, affirming the lower authorities&#039; rulings.</description>
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    <pubDate>Mon, 25 Aug 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=31482</link>
      <description>The Tribunal upheld the decision that the club is liable to pay Service Tax as a &quot;health club and fitness centre,&quot; providing taxable services under the Finance Act, 1994. The club&#039;s argument that they should not be subject to Service Tax due to their relationship with members was rejected. The Tribunal determined that the club correctly paid the tax and was not entitled to a refund, affirming the lower authorities&#039; rulings.</description>
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      <pubDate>Mon, 25 Aug 2008 00:00:00 +0530</pubDate>
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