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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Nature of receipt of donation - clubs or associations services - ...

Service Tax

February 16, 2018

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 Act, 1994 - AT

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  2. Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the...

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  8. Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT

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