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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Club membership - the Membership fee, Annual fee and other ...


Club Membership Fees Subject to Service Tax Under Finance Act, 1994; Refundable Deposits and Interest Exempt.

October 5, 2015

Case Laws     Service Tax     AAR

Club membership - the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax. - Refundable security deposit and interest there-on should not be subjected to Service Tax as per provisions of the Finance Act, 1994. - AAR

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