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2019 (12) TMI 646 - AT - Service TaxRecovery of service tax alongwith interest and penalty - receipts from members for providing ‘club or association service’ and ‘convention service’ - HELD THAT:- The appellant is national professional body of qualified pharmacists and, besides ensuring compliance with the highest standards, is engaged in improving the quality of their service - the appellant, whose membership comprises qualified pharmacists does not conforms to club or association services - demand in relation to tax as provider of ‘club or association service’ fails. Convention services - HELD THAT:- The appellant does not offer ‘convention services’ but gets events organised by professionals and, by collecting fees which are transmitted to such organisers, enables its members to participate in them. There is no allegation that any part of the fees charged by convention organisers is retained by the appellant. Thus, the activity is beyond the purview of taxability under section 65 (105) (zc) of Finance Act, 1994. Appeal allowed - decided in favor of appellant.
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