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Mutuality Principles: Club Services to Vanprastha Ashram Scheme Members Are Taxable u/s 65 (25a) of Service Tax.

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....Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club and association being provided by the appellant to such members are therefore, taxable services under Section 65 (25a)....

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