Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Valuation - Telephone connection service - telegraph authority - ...


Service Tax on Telephone Services: Are 'Club Membership' Fees Included in Taxable Value?

December 31, 2014

Case Laws     Service Tax     AT

Valuation - Telephone connection service - telegraph authority - Inclusion of amounts collected from its subscribers towards 'club membership' and 'club privileges' charges in value of taxable services - The remedy against the deceptive advertisements is not under the Act - AT

View Source

 


 

You may also like:

  1. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  2. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

  3. ITAT adjudicated a tax dispute concerning technical services fees under Section 9(1)(vii) of the Income Tax Act and India-Netherlands Tax Treaty. The tribunal determined...

  4. Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services....

  5. Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

  6. Recovery of service tax u/s 73(2) of Finance Act, 1994 and section 174 of CGST Act, 2017 with interest and penalty was challenged. The issue pertained to classification...

  7. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  8. Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

  9. Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

  10. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  11. CESTAT determined reimbursed expenses received by a Customs House Agent (CHA) from clients are not includible in the taxable value for service tax assessment. Following...

  12. The appellant, an industry-specific body registered under the Trade Union Act, 1926, conducted seminars and workshops for its members. The CESTAT held that the appellant...

  13. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

  14. The key points in the legal document are: Software licensing amounts do not qualify as Fees for Included Services under Article 12(4)(b) of the India-US DTAA, as the...

  15. Valuation - import of services - amount of withhold tax paid by the Appellant, over and above the consideration paid to the foreign service providers, to be included in...

 

Quick Updates:Latest Updates