Home Highlights November 2019 Year 2019 This

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1. 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...

2. Club or association service provided by an association in relation to a common facility set up for treatment and recycling effluent or solid waste is exempted from the...

3. 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...

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

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

6. 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...

7. 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,...

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

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

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

11. 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...

12. Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be...

13. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

14. Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club...

15. 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...