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2015 (10) TMI 297 - AAR - Service TaxClub membership - Membership fee, Annual fee and other charges received from members - refundable security deposit - Whether the relationship between the applicant and members of the club could be considered as provision of ‘service’ by one person (service provider) to another person (service receiver) - Held that:- The relationship between the applicant and members of the club should be considered as provision of “service” by one person (service provider) to another person (service receiver) for the purpose of Section 65B (44) of the Finance Act, 1994 read with Sections 66B, 66D and Section 66E of the Finance Act, 1994 and accordingly, the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax. Refundable security deposit and interest there-on should not be subjected to Service Tax as per provisions of the Finance Act, 1994. Decided partly in favor of assessee.
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