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
VAT - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Doctrine of mutuality - Dealer - Liability to pay VAT / Sales ...


Tribunal Rules Calcutta Club Not Liable for Sales Tax on Member Transactions Under Doctrine of Mutuality.

June 14, 2016

Case Laws     VAT and Sales Tax     SC

Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Matter referred to larger bench - SC

View Source

 


 

You may also like:

  1. 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...

  2. CESTAT ruled that service tax demands on the appellant were unsustainable across multiple categories. For business exhibition services, the tribunal found that...

  3. The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held...

  4. 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...

  5. Services provided by clubs to members are subject to GST following the retrospective amendment via Finance Act 2021, which inserted Section 7(1)(aa) into CGST Act...

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

  7. CESTAT adjudicated a service tax refund dispute involving a club's membership services. The tribunal determined that post-01.07.2012, the principle of mutuality no...

  8. 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...

  9. Co-operative housing society providing residential flats to members does not constitute taxable service under "construction of residential complex" due to doctrine of...

  10. The assessee argued that the case was selected for limited scrutiny, limiting it to verifying deductions u/s 57. However, the interconnected nature of deductions and the...

  11. Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be...

  12. The assessee club, established with a non-profit motive, is distinct from its members who lack rights over any surplus generated. The club's activities lack...

  13. The CESTAT allowed the appeal, holding that training provided by the appellant in Aircraft Maintenance Engineering is exempt from service tax. The Tribunal followed...

  14. Tribunal rightly applied principle of mutuality in assessee company's case, following Sports Club of Gujarat and Secunderabad Club judgments. Assessee formed to treat...

  15. Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions...

 

Quick Updates:Latest Updates