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2017 (8) TMI 635 - AT - Service TaxCENVAT credit - Club and association service - input services - case of appellant is that the Karnataka Golf Club Membership fee is related with the business of the company because the club is being used for promoting the business of the company and therefore, the same fall in the definition of 'input service’ - Held that: - reliance placed in the case of Toyota Kirloskar Motor Pvt Ltd. [2017 (2) TMI 841 - CESTAT BANGALORE], where it was held that Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club membership of the appellant - appeal dismissed - decided against appellant.
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