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    <description>Service tax on club services to members and on membership fees was examined in light of the principle of service to oneself and the earlier distinction between incorporated clubs and an unregistered institution. The matter also raised a maintainability objection based on low tax effect. Leave was granted, and the case was directed to be listed for hearing, without any substantive adjudication recorded in the text.</description>
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      <description>Service tax on club services to members and on membership fees was examined in light of the principle of service to oneself and the earlier distinction between incorporated clubs and an unregistered institution. The matter also raised a maintainability objection based on low tax effect. Leave was granted, and the case was directed to be listed for hearing, without any substantive adjudication recorded in the text.</description>
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