Home Highlights August 2013 Year 2013 This

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1. Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

2. Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the...

3. Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

4. Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,...

5. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

6. Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term...

7. Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the...

8. Club or Association Services - Collection of daily charges for spa and entry fees for Tantra - Services provided to annual members as well as daily visitors - prima...

9. Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

10. Collection of contribution from its members by the association (club) - the amounts collected towards Corpus / Sinking Fund do not form part of consideration towards...

11. Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out...

12. CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since...

13. Liability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - demand set aside - AT

14. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

15. Nature of receipt of donation - clubs or associations services - Such donations even if made by the non-members, cannot be made liable to service tax under the Finance...