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2017 (4) TMI 1227 - AT - Service TaxClub or association services - appellant received some donation from the members towards the building fund but did not discharge the service tax on such donation amount - case of appellant is that the amount received against “building fund” has no nexus with any service provided by the appellant as a club towards its members since payment of donation is not compulsory - Held that: - 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 - the service tax demand on the donation amount cannot be sustained - appeal allowed - decided in favor of appellant.
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