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2018 (4) TMI 1933 - CESTAT AHMEDABADPrinciple of mutuality - Club or Association services - appellant being a registered club is providing various services to its members - HELD THAT:- On perusal of material available on record, it appears that the Hon’ble Jurisdictional High Court in the case of SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT] observed that Section 65 (25a), 65 (105)(zzze) and 66 are not applicable to the appellant as per the ratio laid down in the case of RANCHI CLUB LTD. VERSUS CHIEF COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2012 (6) TMI 636 - JHARKHAND HIGH COURT] where it was observed that the relationship between the club members and club based on the principle of mutuality which attracts no service tax. There are no reason to interfere with the impugned order, the same is sustained along with the reasons mentioned therein - appeal dismissed - decided against Revenue.
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