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Service Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Club and Association service - in view of the decision of HC ...

Service Tax

January 30, 2015

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 Act legitimizing the levy and collection of service tax from the appellants, for providing "club or association" service, in so far as these relate to any services provided to members of these appellants. - AT

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