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2022 (1) TMI 1124 - CESTAT BANGALORELevy of Service tax - Club or Association Services - relation of service provider and service recipient exists between the Club/Associate and its members or not - HELD THAT:- The case of the appellant is squarely covered by the decision in SPORTS CLUB OF GUJARAT LTD VERSUS UNION OF INDIA & 3 [2013 (7) TMI 510 - GUJARAT HIGH COURT] and other decisions passed by this Bench and coordinate benches of the CESTAT, where it was held that Section 65(25a), Section 65(105) (zzze) and Section 66 as incorporated / amended to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra vires. The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its members are held to be service rendered to themselves and no such relation of service provider and service recipient exists between the Club/Associate and its members.
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