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2015 (11) TMI 565 - AT - Service TaxDemand of service tax - Club or Association Service - Held that:- The consideration on which levy is confirmed is membership fee and other receipts from members and non-members who utilised services provided by the appellant. In respect of services provided to non-members, the same became taxable only w.e.f. 01.05.2011 in view of the amendment to Section 65(25a) of the Act. In the amended definition service provided to non-members was brought within the scope of the taxable service. - In respect of services provided to the appellant’s members, the issue is fully covered by the decision of this Tribunal in Federation of Indian Chambers of Commerce & Industry vs. CST, Delhi - [2014 (5) TMI 183 - CESTAT NEW DELHI]. Since the period in issue is prior to the amendment of Section 65 (25a), the consideration received by the appellant in respect of services provided to non-members is not taxable during the relevant period in issue. - Decided in favour of assessee.
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