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2016 (1) TMI 885 - AT - Service TaxClub or Association Services - collection of subscription from their members during the period 2005-06 - Held that:- appellant was collecting subscription from their members of the Federation and therefore, the Federation is covered under the ambit of 'Club's or Association Membership Services' under the provisions of Section 65 of the Finance Act, 1994. This issue is no more res-integra in view of various decisions of the Hon'ble Gujarat High Court and the Tribunal - Demand set aside - Decided in favor of assessee.
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