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2012 (11) TMI 727 - CESTAT, NEW DELHIClub and Association Service – retrospective exemption - Denial of cenvat credit for common services - Export Promotion Council for Handicraft is engaged in arranging exhibitions etc. They have permanent members – alleged that membership fee collected from the Members is liable to service tax under the category of “Club and Association Service” – Held that:- Club and association service”, on which the demand of service tax stands confirmed by the Commissioner may become exempted services in view of the provisions of Section 96J, for which the matter is being remanded - there may be occasion to deny credit in respect of common cenvatable services used in both output services and club and association service. Commissioner is directed to look into the said aspect afresh, after dealing with the appellants’ contention that the denial of credit to the extent of 90% would be applicable only in respect of common cenvatable services and not in respect of services exclusively utilized for providing business exhibition service - provisions of Rule 6(5) are required to be taken into account for the purpose of denial of credit
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