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High Court Rules Sections 65(25a), 65(105)(zzze), and 66 Service Tax on Club Memberships Unenforceable, Exceed Legal Authority.
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....Club Membership - Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires - HC....