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    <title>2024 (1) TMI 1162 - CESTAT AHMEDABAD</title>
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    <description>Service tax demand under club or association service required fresh examination in light of a later Supreme Court decision, because that ruling depended on the association&#039;s status and the nature of charges collected from members. Those factual aspects had to be compared with the assessee&#039;s case before the tax demand could be sustained. The impugned order was therefore set aside and the matter remanded for reconsideration, with directions to grant a personal hearing and comply with natural justice.</description>
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      <description>Service tax demand under club or association service required fresh examination in light of a later Supreme Court decision, because that ruling depended on the association&#039;s status and the nature of charges collected from members. Those factual aspects had to be compared with the assessee&#039;s case before the tax demand could be sustained. The impugned order was therefore set aside and the matter remanded for reconsideration, with directions to grant a personal hearing and comply with natural justice.</description>
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