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2008 (5) TMI 190 - AT - Service TaxMain dispute is what is called “club or association” service covered u/s 65(25a) - Prima facie, each holiday resort run by the appellants answers the definition of “club” or “association” given under Section 65(25a) ibid - appellants cannot be said to have made out a prima facie case against the impugned demand of Service tax on merits - In view of financial hardship pleaded and ground on limitation it is held that the appellants should pre-deposit only a part of the amount of Service tax
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