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2019 (12) TMI 643 - AT - Service TaxLevy of service tax - Restaurant Service - service provider and service recipient relationship - HELD THAT:- The Apex Court in STATE OF WEST BENGAL & ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE & ORS. VERSUS M/S. RANCHI CLUB LTD. [2019 (10) TMI 160 - SUPREME COURT] has held that the services rendered to the members of the club is not subject to levy of service tax as there is no service provider and service recipient relationship. Demand do not sustain - appeal allowed - decided in favor of appellant.
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