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2015 (10) TMI 2623 - AT - Service TaxClub membership - Levy of service tax - charges received by the Club from their members for providing services - Held that: - matter is no longer res integra and stands decided in the case of Matunga Gymkhana v. Commissioner of Service Tax, Mumbai [2015 (1) TMI 1146 - CESTAT MUMBAI], where it was held that in view of the decision in Ranchi Club Limited (2012 (6) TMI 636 - Jharkhand High Court), on application of the principle of mutuality, services provided by the appellants to their respective members would not fall within the ambit of the taxable "club or association" service nor the consideration whether by way of subscription/ fee or otherwise received therefor be exigible to service tax - appeal allowed - decided in favor of appellant.
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