High Court Rules Company Services Not Taxable Under "Club or Association" Category; Quashes Show Cause Notice.

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....Club and Association service - It has been alleged that since the petitioner was an incorporated company and therefore, the services rendered by it cannot be said to be excluded from the definition of “club or association” in view of specific exclusion sub-clause (iii) to the above definition - allowing the petition, show cause notice (SCN) quashed - HC....