TMI BlogApplicability of service tax - facilities or advantagesX X X X Extracts X X X X X X X X Extracts X X X X ..... An electric traders association has been registered under club or association category. They have collected money from against advertisement in diaries and credited the proceeds to P L a/c. The cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such diaries have been debited separately. Can this proceeds recd from advertisement in diaries be subject to service tax as "facilities or advantages" enjoyed by members in lieu of payment made t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o association by these members. - Reply By V Ramanujam - The Reply = It is observed from the query that Electric Traders association has publishing an diary for distribution to its members/others whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the advertisement of its members are published for the consideration. Based on these position, the consideration received is only for the purpose of 'advertisement' and the same is not related to ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service' specifically rendered to its members. Thus in my view, the consideration would not attract service tax under 'club or association service' - Reply By AMIT DOSHI - The Reply = thnx for reply. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . does this consideration will not fall under "facilities or advantages" enjoyed by members. and subject to levy of serice tax? - Applicability of service tax - facilities or advantages - Query Start ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed By: - AMIT DOSHI Dated:- 15-7-2008 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... india - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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