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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Levy of Service tax - Club or Association Services - The ...


Court Invalidates Service Tax on Club Services; Declares Club-Member Transactions as Self-Rendered, Not Taxable Services.

January 29, 2022

Case Laws     Service Tax     AT

Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its members are held to be service rendered to themselves and no such relation of service provider and service recipient exists between the Club/Associate and its members. - AT

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