Applicability of service tax - facilities or advantages

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..... Applicability of service tax - facilities or advantages
Query (Issue) Started By: - AMIT DOSHI Dated:- 15-7-2008 Last Reply Date:- 23-7-2008 Service Tax
Got 2 Replies
Service Tax
An elect .....

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..... ric traders association has been registered under club or association category. They have collected money from against advertisement in diaries and credited the proceeds to P & L a/c. The cost of such .....

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..... diaries have been debited separately. Can this proceeds recd from advertisement in diaries be subject to service tax as "facilities or advantages" enjoyed by members in lieu of payment made to associ .....

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..... ation by these members. Reply By V Ramanujam: The Reply: It is observed from the query that Electric Traders association has publishing an diary for distribution to its members/others where the adver .....

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..... tisement of its members are published for the consideration. Based on these position, the consideration received is only for the purpose of 'advertisement' and the same is not related to 'service' spe .....

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..... cifically rendered to its members. Thus in my view, the consideration would not attract service tax under 'club or association service' Reply By AMIT DOSHI: The Reply: thnx for reply.. does this consi .....

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..... deration will not fall under "facilities or advantages" enjoyed by members. and subject to levy of serice tax?
Discussion Forum - Knowledge Sharing .....

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