Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 632 - AT - Service TaxClub or Association Service - certain service charges and amenity charges collected from their members who used the facilities available in the club either by way of restaurant, accommodation and other ancillary facilities - Held that: - There can be no service provider recipient relationship between the club and its members. As such, the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under "Club or Association Service.” Business Support Service - appellant collected fee called 'licence fee' from various bookies who are provided earmarked space in the racecourse to engage in booking on horse races - Held that: - the scope of tax entry of BSS will not cover mere renting of office space - Tribunal in the case of Royal Western India Turf Club Ltd Vs CST Mumbai [2012 (11) TMI 526 - CESTAT, MUMBAI] held that the activities of the appellants to make available space within the premises of the club by way of stall for a consideration cannot be taxed under BSS. Appeal allowed - decided in favor of appellant.
|