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1. Club membership - the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax. - Refundable security deposit and...

2. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

3. Disallowance of expenses u/s 37(1) by the CPC - Associateship fees paid to Mumbai Cricket Association - Membership of the employees of the company including Chairman and...

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

5. Nature of receipts - non-refundable security deposits - CIT(Appeals) has rightly concluded non-refundable security deposits received by appellant has nexus with O&M...

6. Characterization of income - One time membership entrance fees as one time membership fees for life time membership of club (15 years) - membership fee received is...

7. Disallowance of Membership Fees paid to Cricket Club of India - The fact that assessee utilizes the facilities for the purpose of his business and it is brought on...

8. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...

9. Cenvat Credit denied of service tax paid on club membership of Association - the expenses incurred on the membership of the business club is an “input service” and...

10. Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services

11. Levy of Service Tax - refundable security deposit collected by the Appellant from its customers - the said amounts are not collected towards any provision of service but...

12. Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of...

13. Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit....

14. CENVAT credit - Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club...

15. Exemption u/s 11 - Life Membership Fees claimed as capital receipt of the corpus donation - by no stretch of imagination, membership fee can partake character of...