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M/s Avadh Infratech Ltd. Versus Commissioner of Central Excise Surat-II, Surat

Taxability of club membership fee scope of the term service u/s 65(44) - is money / contribution received in form of shares and contribution is taxable as service as per the provisions of the Finance Act, 1994? - Held that - provision of service by one person (service provider) to another person (service receiver) for the purpose of Section 65B (44) of the Finance Act, 1994 read with Sections 66B, 66D and Section 66E of the Finance Act, 1994 and accordingly, the Membership fee, Annual fee and ot....... + More

 

 

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M/s Avadh Infratech Ltd. Versus Commissioner of Central Excise Surat-II, Surat

 

 

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