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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Club or association service - without ascertainment of the ...


Service Tax Not Applicable on Transfers to Clubs from Members Without Specific Service Exchange.

March 28, 2016

Case Laws     Service Tax     AT

Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to an entity merely because the individual happens to be a member, on the one hand, and the recipient happens to be club/association on the other, does not meet the test of having rendered taxable service. - AT

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