Club or association service - the contentions of the appellants ...

Charges from non-members by clubs or associations are taxable; mutuality principle doesn't apply. Not limited to post-2011.

January 24, 2019

Case Laws Service Tax AT

Club or association service - the contentions of the appellants that charges collected from non-members are taxable only from 5.1.2011 are not acceptable. It cannot be said that principle of mutuality of interest is applicable in respect of non-members.

View Source

← Previous Next →

Club or association service - the contentions of the appellants ...

Charges from non-members by clubs or associations are taxable; mutuality principle doesn't apply. Not limited to post-2011.

January 24, 2019

Case Laws Service Tax AT

You may also like:

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...

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...

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

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...

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...

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...

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...

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...

CESTAT held that service tax demands against the appellant were unsustainable on multiple grounds. The doctrine of mutuality applies to club/association services,...

Applicability of the principles of mutuality - once the funds of the society are given for the business purposes of a non-Member and the assessee receives any...

Doctrine of mutuality - assessee club had made investments in the mutual fund it was not an investment with the member but with an outsider or a non-member, therefore,...

Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes...

Addition on account of non-occupancy charges - The object of the society was to provide service, amenities and facilities to its members. In these circumstances, the...

Exemption u/s 11 - applicability of the principle of mutuality - holding of exhibitions and organising of seminars - As per the assessee, the income from members is...

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...

Quick Updates: