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1. Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes...

2. Club and association services - Doctrine of mutuality applies - Not liable to sales tax - from 2005 onwards there is levy service tax on members’ clubs in the...

3. Association of persons - Lions Club - principle of mutuality - scope of supply - provision by club, association, society, or any such body (for a subscription or any...

4. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

5. Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex...

6. Clubbing of income - addition of portion of sales consideration related to wife and mother of assessee u/s 64(1) - Logically the sale consideration is to be distributed...

7. Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality...

8. Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - the...

9. Principle or the doctrine of mutuality - Tribunal for the earlier years, has held that even if there are non-permanent members, non-life members, temporary or honorary...

10. Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form...

11. Protective addition made in the hands of the assessee - income surrendered by the assessee in the sworn statement - the surrender was not blanket surrender as presumed...

12. CENVAT credit - input services - Club Bill which is paid to Madras Gymkhana Club and Presidency Club - these are private clubs and are not business clubs and therefore...

13. Doctrine of mutuality - Exemption from taxability - The doctrine of mutuality bestows a special status to qualify for exemption from tax liability. It is a settled...

14. Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of...

15. Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2024 - The amendments introduced by SEBI signify a proactive approach towards...