Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Taxability of club membership fee - The money/contribution ...


Company's Share Contributions for Club Establishment Taxed as Service Income.

September 3, 2016

Case Laws     Service Tax     AAR

Taxability of club membership fee - The money/contribution received by company against shares from the prospective members for raising funds which can be used for achieving the sole object of the company i.e. establishing a luxurious club, is taxable as service - AAR

View Source

 


 

You may also like:

  1. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

  2. Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

  3. Deemed dividend u/s 2(22)(e) - determination of substantial interest / voting rights in the company - clubbing of the shares held by the individual and shares held by...

  4. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

  5. Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

  6. Profit sharing agreement - Diversion of income by overriding title or mere application of income - the assessee has been obligated by virtue of the agreement to divert...

  7. Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

  8. The case pertains to the levy of service tax, interest, and penalty on business support services involving revenue sharing between the appellant and diagnostic service...

  9. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

  10. CESTAT ruled that service tax demand under Business Support Service category was unsustainable for cost-sharing arrangements among group companies, as no service element...

  11. Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

  12. Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

  13. The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

  14. Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

  15. Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that...

 

Quick Updates:Latest Updates