2016 (7) TMI 779

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..... Mumbai. - Held that:- Mumbai Cricket Association has charged Lifetime Membership Fees to the appellants and it is this amount which the appellant is claiming as input service credit. We find force in the arguments of the learned Authorised Representative that the same cannot be treated as charges related to business activities for the output service provided by the appellant, namely Chartered Acc .....

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..... have taken membership of Mumbai Cricket Association for the purpose of availing the facility of the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai. He further contended that the membership fees of the Club are in the nature of input service to them and should be allowed to be taken credit of. 3. On the other hand, learned Authorised Representative .....

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..... eing decided on merits. 4. On perusal of the records and after careful consideration of the submissions made by both sides, we find from the documents that Mumbai Cricket Association has charged Lifetime Membership Fees to the appellants and it is this amount which the appellant is claiming as input service credit. We find force in the arguments of the learned Authorised Representative that the .....

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