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2019 (7) TMI 616 - AAR - GSTLevy of GST - supply of services - amount collected as membership subscription and admission fees from members - HELD THAT:- Since the Applicant themselves have submitted that the facts in their case are similar to the case of Lions Club of Poona, Kothrud, which has been overruled by the Appellate Authority, the observations and findings made by the Appellate Authority in that case are squarely applicable to the instant case. In view of the above and in observance of the principles of Judicial discipline, we hold that the amount collected as membership subscription and admission fees from members is liable to GST as supply of services. Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - HELD THAT:- The provisions of Section 1 7(5) (b) (i) are crystal clear. Unless and until the provisio to Section 17 (5) (b) (i) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering. The applicant, other than mentioning that they are eligible for such credit has not substantiated the same with evidentiary material - Hence we cannot accept their contention - the applicant, cannot claim input tax Credit on the tax paid on banquet and catering services.
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