Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    Salary income - Taxability of "fringe benefits" or...     TaxTMI    Reopening of assessment under old regime - scope of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Validity of assessment order - Disparity in Returns...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Income from Other Sources u/s 56(2) - interest...     TaxTMI    Imposition of GST under the reverse charge...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Exemption from GST - Hostel accommodation -...     TaxTMI    Rejection of rectification petition - turnover of...     TaxTMI    AIRs of Duty Drawback - Customs Notification No....     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Taxability of club membership fees - there is mutuality of ...

Service Tax

October 18, 2016

Taxability of club membership fees - there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports in India and any activity even if in the nature of service, is rendered to its members. - Demand set aside - AT

View Source

 

← Previous Next →

 

You may also like:

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

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

  3. Club and association services - principles of mutuality - Rotary Club - contributions received from the members in the Administration Account for expending the same for...

  4. Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club -...

  5. Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts...

  6. Disallowance of expenses u/s 37(1) by the CPC - Associateship fees paid to Mumbai Cricket Association - Membership of the employees of the company including Chairman and...

  7. 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...

  8. 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...

  9. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

  10. Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership...

  11. Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of...

  12. Doctrine of mutuality - satisfaction of three tests - Fees for technical services - assessee is an association (Verein), established in Switzerland, with its members...

  13. 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...

  14. Club membership - the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax. - Refundable security deposit and...

  15. Characterization of income - One time membership entrance fees as one time membership fees for life time membership of club (15 years) - membership fee received is...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST of skill training services
F: ITC under GST
F: Delivery of assessment order
F: typo error in 3B year 18-19
C: Applicability of Notification No. 71/2023 dated 11.03.2024
C: Enabling provisions for import of inputs that are subjected to mandato...
F: Reconciliation of Eway bills
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
H: Levy of penalty - non filling up of Part B of the e-Way Bill - existen...
H: Violation of principles of natural justice - The court observed that w...
H: Rejection of the petitioner’s claim for budgetary support - Violation ...
H: Validity of determination of GST liability (demand) u/s 73(1) - Reject...
H: Blocking the input tax credit against the petitioners - The High Court...
H: Faceless Assessment Center u/s 144-B - territorial jurisdiction - The ...
H: Non-jurisdictional AO proceeding with the assessment - decentralizatio...
H: Deduction u/s 80-O - brandishing newspaper cuttings as proof to show i...
H: Condonation of delay in filing of revised return of income - CBDT reje...
H: Assessment completed u/s 144C against a petitioner/Non-Resident Indian...
H: Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Ap...
H: Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA...
H: Levy of penalties under various sections - The Appellate Tribunal, in ...
H: Application seeking approval u/s 80G(5)(vi) rejected - Assessee is pre...
H: Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed...
A: Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted th...
A: DEPRECIATION ON GOODWILL
A: Deciphering GST Notices: A Comprehensive Guide to Understanding and Re...
F: ITC CLAIMED AFTER DUE DATE
F: INQUIRY BY THE APPELLATE AUTHORITY
N: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...
C: Uploading of judicial orders related to insolvency proceedings by Inso...