Home Highlights May 2014 Year 2014 This

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

2. Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT

3. Principle of mutuality - contribution paid or made by the members to the co-operative society was occasioned by transfer of the flat - amount not chargeable to tax - HC

4. Principle of mutuality - Co-operative Society - Any income generated from facilities, amenities, privileges provided to the members in accordance with the bye-laws and...

5. Demand of service tax - Maintenance and Repair Service - They act only as trustee or as pure agent. When the co-operative society is formed even the deposit account is...

6. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

7. Principle of mutuality - 'Transfer fee' received from outgoing member of co-operative society - whether is not taxable on the basis of concept of mutuality? - even...

8. Club membership service - co-operative society - service tax liability on the various fees collected by them from the members in respect of the functioning of the...

9. Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

10. Club or Association Service - principles of mutuality - the companies and co-operative societies which are registered under the respective Acts can be said to be...

11. Whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to service tax under...

12. Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of...

13. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

14. Reopening of assessment u/s 147 - addition of development charges and TDR deposits violating the principles of mutuality - The TDR premium is a payment made by a member...

15. Deduction claimed u/s. 80P(2)(a)(i) - Status showing as AOP and not mentioned as cooperative society - The Tribunal referred to the definition of "person" under section...