2018 (7) TMI 623

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.... Court : The first petitioner is members' club. The petitioners seek a declaration that, the first petitioner is not a "club or association" within the meaning of Chapter-V of the Finance Act, 1994 as amended by the Finance Act, 2005 and, therefore, is not liable to pay service tax under such Act. Learned Senior Advocate appearing for the petitioners submits that, the first petitioner is similarl....