Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Club or association services - receipt of donation against ...

Case Laws     Service Tax

April 29, 2017

Club or association services - receipt of donation against "Building Fund" - Since the donation amount does not present any additional facilities or relating to the membership in the club, the same has no nexus with the taxable service provided by the appellant - AT

View Source

 


 

You may also like:

  1. 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...

  2. Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to...

  3. 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...

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

  5. Levy of GST - Services of Membership Association - amounts collected from its members for setting up the 'Sinking Fund'/ Corpus Fund - supply of goods or services or...

  6. 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...

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

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

  9. 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...

  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. 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,...

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

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

  14. Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under...

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

 

Quick Updates:Latest Updates