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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Business Auxiliary Service or Club / Association service - sale ...

Service Tax

November 7, 2013

Business Auxiliary Service or Club / Association service - sale of Carbon Emission Reduction (CER) Certificates - The applicant received the sale proceeds and transferred the amount to the members after retaining 5% of the sale proceeds - Prima facie assessee is liable to pay service tax - AT

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  1. Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

  2. Sale of carbon credit - on the sale of excess Carbon Credits the income was received it is capital receipt and it cannot be business receipt or income - AT

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