Club or Association Service [Section 65(105)(zzze)]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Club or Association Service [Section 65(105)(zzze)]
Query (Issue) Started By: - Jiten Patel Dated:- 2-4-2011 Last Reply Date:- 6-4-2011 Service Tax
Got 1 Reply
Service Tax
Services provid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by a club or association to its members are already subject to tax since 2005. Now with the amended definition Services provided to Non-members to use their facilities in their own capacity for a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... separate charge is brought to tax net. Issue : if Movie Ticket is booked in Portal by any Employee, amount of Ticket is shown as recovery in Salary of the Employee under the head CLUB MEMBER SHIP FEE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S, RQST TO KINDLY ADVICE RECOVERY / REIMBURSEMENT CHARGES WILL FORM PART OF TAXABLE SERVICE ? Reply By Rama Krishana: The Reply: IT is the arrangement between the employer and service provider (por .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tal) would help to determine the real nature of service. Mere nomenclature "Club Membership Fees" for booking of movie ticket is raising some doubt about the arrangement and difficult to say anything. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Recovery / reimbursement of expenses are part of taxable service and liable to taxed if the main service is otherwise taxable.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X