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 December 2018 Year 2018 This

Classification of services - Club or Association Membership ...

Case Laws     Service Tax

December 19, 2018

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out on by the appellant does not fall in the definition of ‘Club or Association’ service - Demand set aside.

View Source

 


 

You may also like:

  1. Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the...

  2. 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...

  3. Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term...

  4. Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the...

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

  6. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

  7. CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since...

  8. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  9. Cenvat Credit denied of service tax paid on club membership of Association - the expenses incurred on the membership of the business club is an “input service” and...

  10. 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...

  11. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

  12. Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club...

  13. Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,...

  14. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

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

 

Quick Updates:Latest Updates