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2015 (3) TMI 667 - AT - Service TaxClub Membership - charitable organization or not - Services are being provided in respect of the export of goods to their members - certification fees, membership fees and various export activities - Extended period of limitation - Held that:- In the decision in the matter of Federation of Indian Chambers of Commerce and Industries & Other (FICCI) Vs CST, Delhi [2014 (5) TMI 183 - CESTAT NEW DELHI] it was held that, Services provided by the appellants to non members and the consideration received for rendition of such service, fall outside the scope of the definition of "club or association" service and the taxable service defined in Section 65(25a) read with Section 65(105)(zzze) of the Act, prior to 01.05.2011. The Memorandum of Association of the applicant are similar to the memorandum of Association in the case of M/s. FICCI (supra). It is also noted that CBEC vide Circular No.145/14/2011-ST dt. 19.8.2011 clarified that service tax paid on technical inspection and certification of export goods is eligible for refund under Notification No.17/2009-ST dt. 7.7.2009. Prima facie case is in favor of assessee - stay granted.
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