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2015 (10) TMI 2361 - AT - Service TaxLiability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - Appellant contends that services rendered would not fall under category of taxable services as members cannot be categorised as clients to whom services are provided – Held That:- Services rendered by appellant are for their own member banks and are more or less in consonance with Rules of appellant as published – Impugned order is unsustainable and set aside – Decision made in case of 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] followed – Decided in favour of appellant.
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