Club or association service - without ascertainment of the ...

Service Tax

March 28, 2016

Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to an entity merely because the individual happens to be a member, on the one hand, and the recipient happens to be club/association on the other, does not meet the test of having rendered taxable service. - AT

View Source

← Previous Next →

Club or association service - without ascertainment of the ...

Service Tax

March 28, 2016

You may also like:

Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

Vires of Section 196 of the IBC - power of IBBI to levy fees on IP - excessive delegation - The IBBI does provide significant services, including in relation to IPs and...

Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out...

Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the...

Nature of receipt of donation - clubs or associations services - Such donations even if made by the non-members, cannot be made liable to service tax under the Finance...

Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,...

Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term...

Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the...

Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under...

Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be...

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...

Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club...

Quick Updates: