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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Club or Association Service - Admission Fee, Membership Fee, ...


Court Rules Membership Fees for Carbon Credits Not Taxable Under Club Service Due to Mutuality Doctrine.

January 10, 2019

Case Laws     Service Tax     AT

Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon credits’ - doctrine of mutuality - Not liable to service tax.

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