2022 (1) TMI 767

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....07 of 2021 - -<br>Service Tax<br>Mr. A.M. Khanwilkar and Mr. C.T. Ravikumar, JJ. ORDER Heard counsel for the parties. Delay condoned. The issue relating to mutuality is already answered in the rec....

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....mits that the tax effect with regard to that category of donations/contributions by non-members would be less than rupees two crores. In that view of the matter, we decline to interfere in this appea....