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2017 (8) TMI 1004 - AT - Service TaxClassification of services - contribution made by members which are sugar Mills - taxability - Held that: - the issue is no longer res-integra and the same is squarely covered by the decision of a Coordinate Bench ruling of this Tribunal in the case of Punjab State Federation of Cooperative Sugar Mills Ltd. Vs Commissioner of Central Excise, Chandigarh [2014 (8) TMI 56 - CESTAT NEW DELHI], where it was held that no service tax would be chargeable on the amount being received by the appellant from its Member Sugar Mills - appeal allowed - decided in favor of appellant.
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