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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Club or association services - receipt of donation against ...


Donations to Club's Building Fund Not Taxable as Service; No Link to Membership Benefits, Rules Court.

April 29, 2017

Case Laws     Service Tax     AT

Club or association services - receipt of donation against "Building Fund" - Since the donation amount does not present any additional facilities or relating to the membership in the club, the same has no nexus with the taxable service provided by the appellant - AT

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