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2014 (7) TMI 935 - AT - Service TaxMembership of club or association service - Penalty u/s 77 - Appellate Commissioner granted partial relief by dropping penalty under Section 77 - Held that:- Following decision of M/s Federation of Indian Chambers of Commerce and Industry, M/s Electronic and Computer Software Export Promotion Council Versus CST, Delhi [2014 (5) TMI 183 - CESTAT NEW DELHI] - Decided in favour of assessee.
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