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2017 (5) TMI 402 - HC - Service TaxClub or association service - the assessee collected charges from members of clubs for various services but had not paid service tax in respect thereof - The department was of the view that these amounts would fall within the ambit of the words “any other amount” as defined in Section 65 (105) (zzze) read with Section 65 (25a) of the Finance Act, 1994 - principles of mutuality - Held that: - The controversy as to whether the issues such as the one raised in the present appeal relates to taxability or not, is now set at rest including by the department. We are informed that similar questions are, in fact, pending before the Supreme Court - appeal dismissed only on the ground that it is not maintainable under Section 35G.
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