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2017 (5) TMI 100 - AT - Service TaxClub or association services - services to its members - Revenue is of the view that all these services are under the category of club or association services as per Section 65 (105)(zzze) read with section 65 (25a) of the FA, 1994 - Held that: - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under the category of club or association services - service not taxable - appeal allowed - decided in favor of appellant.
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