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2014 (6) TMI 962 - HC - Service TaxLiability of Service tax - amendment with effect from 16th June, 2005 by which, prima facie, ‘Club’ or ‘Association’ appear to have been roped in - High Court held that the services rendered by any person to his client presupposes the element of commerciality and obviously this transaction must be involved with the third parties, as opposed to the members of the club reported in [2004 (6) TMI 625 - CALCUTTA HIGH COURT] - Apex Court dismissed the revenue's appeal as it need not want to express any final opinion with regard to the High Court judgment. Therefore, the learned Trial Court had no occasion to consider the applicability of the amended provisions.
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