2011 (3) TMI 612

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....SDR Per: B S V Murthy: Demands for service tax with interest as applicable has been confirmed against the appellants and equal amount of penalty has also been imposed under Section 78 of Finance Act, 1994. The appellant one non profit organisations registered under Bombay Public Trust Act and is engaged in providing service of health club/sports activities to its members. Though separate ord....

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....re several decisions in their favour holding that the services provided by the association or a club to its members cannot be considered as a service. It was submitted that according to the precedent decisions, the service provided by a club or association cannot be separated from the members and therefore they have to be treated as one and the same and therefore it cannot be said that there are t....

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....oviding services, facilities or advantages, for a subscription or any other amount, to its members, but does not include-     (i) anybody established or constituted by or under any law for the time being in force; or     (ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or ....