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2017 (5) TMI 463 - AT - Service TaxClub or Association Service - whether the various services such as general guidance on the facets of business, representation of members’ problems and view at local, State and Central Government level, networking and information sharing opportunities, free access to commercial reference library, etc. provided by the appellant to its members, for which they were charging members one time registration fee and also recovering annual subscription from them is liable to be taxed under the head Club or Association Service? - Held that: - The issue is no more res integra as the Principal Bench of the Tribunal in the case of Federation of Indian Chambers of Commerce & Industry v. Commissioner of Service Tax, Delhi [2014 (5) TMI 183 - CESTAT NEW DELHI], where it was held that Services provided by the appellants to non-members and the consideration received for rendition of such service, fall outside the scope of the definition of “Club or Association” service and the taxable service defined in Section 65(25a) read with Section 65(105)(zzze) of the Act, prior to 1-5-2011 - activities undertaken by the Chamber of Commerce have been considered as amounting to public service and of non-chargeable nature - appeal allowed - decided in favor of appellant.
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