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2015 (11) TMI 1663 - CESTAT, NEW DELHIClub and association service - department entertained the view that such amount collected by assessee would fall within the ambit of any other amount as defined under Section 65(105)(zzze) read with Section 65(25a) of the Finance Act, 1994 - Held that: - the issue whether the services of a club or association to its members is taxable is now settled by judgments of various High Courts and the Tribunal - reliance placed in the case of Ranchi Club Ltd. vs. CCE, [2012 (6) TMI 636 - Jharkhand High Court], where it was held that in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form including as mandap keeper, then it is not a service by one to another, as foundational facts of existence of two legal entities in such transaction is missing - the impugned order is not sustainable - appeal dismissed - decided against Revenue.
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