Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (11) TMI 420

..... ng of services provided in the Section 2(102) of the CGST Act, 2017 - Challenge to AAAR decision - mistake apparent on record - HELD THAT:- We agree with the Respondent’s submissions to the extent that membership fee collected by them will not subject to the GST and only the registration fee charged from the members for participation in the training programs/workshops will be subjected to GST. In light of the apparent mistake in the original order dated 23.04.2019, we proceed to amend the said original AAAR Order as per the provision of Section 102 of the CGST Act, 2017. Thus, original AAAR decision is amended as 'the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... MI 590 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA, which was disposed of by the AAAR Order No. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019. However, pursuant to the said AAAR order dated 23.04.2019, the Respondent in this appeal i.e. Lions Club of Poona Kothrud has brought to our notice, certain shortcomings in the above said order, vide the additional submissions, made before us on 12.06.2019, which are detailed herein under: The Respondent vide their above submissions dated 12.06.2019 pointed out that the membership fee recovered by them from their members is not appropriated towards provision of the leadership program to their members as envisaged under the above mentioned AAAR order dated 23.04.2019. The entire membership fee collected .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... enses, is not leviable to GST as the same is not received for extending any benefits or facilities to its members, whatsoever, including the arrangement of any training programs/workshops imparting leadership skills, communication skills etc.. Further, they have brought to our notice that they charge the registration fee for imparting communication skill, managerial skill, and leadership skill by organising workshops etc. on which they agree to pay GST, subject to the condition that their annual turnover exceeds the threshold limit prescribed under the GST law. 2. In view of the above submissions made by the Respondent, we intend to examine the facts of the case vis-å-vis our findings in the Order in question. For this purpose, we wou .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... another form, currency or denomination for which a separate consideration is charged; Thus, the GST Law has given very wide connotation for services, which will cover any activity other than which involves goods, money and securities. Therefore, the activity of the Respondent in as much as they are conducting the Leadership Program exclusively for the Lion club members can clearly be considered as service being provided by the Respondent to its members. 3. Thus, ongoing through the above reproduced para, it is clearly revealed that in the original AAAR order dated 23.04.2019, we had held the arrangement of the training programs/workshops related to the various aspects of how to be a Game Changer Management skill, Communication Skill, Execut .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... n decisively be construed that the membership fee collected by the Club from its members is not only meant for meeting the administrative expenses, but is also towards organising the Leadership Program for the direct or indirect benefits of the members. Any Leadership Skill along with other skills discussed supra, imparted to any Lion member is not restricted or limited to any particular project, but the overall impact of such qualities developed in any person stays for his entire life span and the benefits accrued out of such skills will undoubtedly go much beyond the Projects undertaken by the Lions Club. Thus, any membership fee collected by the Lions Club from its members will definitely be understood as consideration as the same has be .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ected by the Respondent is appropriated or utilized are detailed as under: i) Meeting Expenses ii) Printing of Circulars iii) Stationery iv) Postage v) Greetings vi) Fees payable to International office vii) Fees payable to Multiple office 7. The various expenditure heads under which the Cabinet membership fee collected by the Respondent is appropriated or utilized are detailed as under: i) Meeting Expenses of Cabinet Members ii) Printing of Circulars iii) Stationery iv) Postage v) Greetings 8. Further, they have also submitted that no other facilities or benefits such as sports, fitness, recreation, lifestyle, entertainment and persona/ transportation are provided to its Members. 9. The Respondent, vide their submissions dated 12.06.2019 f .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... s organised by the Respondent; and that no amount of the membership fee is appropriated towards organising such activities for its members. 12. Thus, in view of the above deliberation, we agree with the Respondent s submissions to the extent that membership fee collected by them will not subject to the GST and only the registration fee charged from the members for participation in the training programs/workshops will be subjected to GST. Hence, in light of the apparent mistake in the original order dated 23.04.2019 to the extent discussed herein above, we proceed to amend the said original AAAR Order No. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019 as per the provision of Section 102 of the CGST Act, 2017, as under: ORDER We, hereby, amend th .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||