Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Rectification of mistake u/s 254 - Deduction u/s...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Levy of penalty - Compliance with the E-Way bill as...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    LTCG - exemption claimed u/s 54F - fractional...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Nature of land sold - agricultural land - distance...     TaxTMI    The Allahabad High Court addressed the denial of a...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Levy of service tax - services provided by clubs to its members ...

GST

February 26, 2022

Levy of service tax - services provided by clubs to its members - an explanation is added to say that the person and its members or constituents shall be deemed to be two separate persons and overriding effect has been given to the said explanation over anything contained in any other law for the time being in force and even to the judgements of any Court, Tribunal or any other authority. - GST is payable on the services provided by clubs to its members - AAR

View Source

 

← Previous Next →

 

You may also like:

  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. Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be...

  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. 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...

  5. Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

  6. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  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. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  9. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  10. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

  11. Levy of Service Tax - Life Insurance Services - The phrase “any person” cannot be read in isolation, but will have to be read along with the entire definition as per the...

  12. 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...

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

  14. Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC

  15. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: notice u/s 73 converted to 74
F: Partner Remuneration
H: Jurisdiction - power of Joint Commissioner (Investigation) Enforcement...
H: Valuation of export goods - Iron Ore Fines - transaction value - FOB p...
H: Foreign Tax Credit (FTC) u/s 90 r.w. Article 25 India US Treaty (DTAA)...
H: Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner ...
H: Liability to pay Service Tax when the main contractor has already paid...
H: Implementation of the Resolution Plan and change in management and con...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer of the property - T...
H: Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal fo...
N: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
H: Freezing the Demat Accounts of the petitioners - The Calcutta High Cou...
H: Assessment against non existent company - name of company struck off b...
H: Computation of capital Gain - Disallowance being expenses towards the ...
H: CENVAT Credit - exempt service or not - amount of interest received by...
H: Levy of safeguard duty - Determination of effective date and time of i...
H: Dishonour of Cheque - vicarious liability - Whether service of notice ...
H: Defreezing of bank accounts - Implication of Non-Reporting of Seizure ...
A: ITC is not available for the construction of the immovable property fo...
A: CORE BANKING SYSTEM
A: Liability to pay GST under RCM goes beyond taxable territory
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.