2022 (11) TMI 344

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..... n members (who are also separate legal entities) can be considered as service provided by one entity to another? - HELD THAT:- The Central Excise and Service Tax Appellate Tribunal has relied upon a decision of this 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 - SUPREM .....

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