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2018 (11) TMI 979 - AT - Service TaxClub or Association Membership Services - entrance fees - appellant is an association of persons engaged in providing club facilities and are registered under the taxable service of health club and fitness center from 25/07/2003 - principles of mutuality - Held that:- The appellants were registered under the category of health club and fitness centre as per the statement of the Secretary in 2003 itself and has been paying the service tax on all the facilities viz. monthly subscription towards badminton, cards, billiards, health club, squash, swimming pool, table tennis, tennis and library. Though the appellants are claiming the refund of the said service tax paid on these facilities to its members on the same principle of mutuality of interest. - decided in favor of appellant. With regard to other services provided by the club where the club is charging the service tax from its members and is paying the same, the demand on other services except membership fee service, the appellants are liable to pay service tax. Appeal allowed in part.
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