Home Highlights May 2014 Year 2014 This

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1. Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

2. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

3. Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT

4. Demand of service tax - Maintenance and Repair Service - They act only as trustee or as pure agent. When the co-operative society is formed even the deposit account is...

5. Principle of mutuality - contribution paid or made by the members to the co-operative society was occasioned by transfer of the flat - amount not chargeable to tax - HC

6. Principle of mutuality - Co-operative Society - Any income generated from facilities, amenities, privileges provided to the members in accordance with the bye-laws and...

7. Deduction u/s 80P(2)(a)(i) was denied by the Assessing Officer on grounds that the assessee society cannot be termed a mutual concern and principles of mutuality cannot...

8. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

9. Principle of mutuality - 'Transfer fee' received from outgoing member of co-operative society - whether is not taxable on the basis of concept of mutuality? - even...

10. Club membership service - co-operative society - service tax liability on the various fees collected by them from the members in respect of the functioning of the...

11. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

12. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

13. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

14. Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial...

15. Whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to service tax under...