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2009 (2) TMI 123 - CESTAT, AHMEDABADClub or association - Section 65(25)(a) - The appellants are engaged in providing effluent treatment service to industrial establishments located in the area of GIDC, Vapi. The service tax amounting to more than Rs. 3.26 crores with interest as applicable has been demanded and penalty equal to the service tax demanded under Section 78 has been imposed and penalties have been imposed under Sections 76 and 77 of Finance Act, 1994 against the appellant - In view of the fact that the Hon’ble High Court of Gujarat has granted unconditional stay to M/s. Green Environment Services Co-operative Society Ltd. in a similar case, tribunal allowed the stay petition unconditionally.
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