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

Case Laws Service Tax

January 10, 2019

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.

View Source

← Previous Next →

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

Case Laws Service Tax

January 10, 2019

You may also like:

Club and association services - principles of mutuality - Rotary Club - contributions received from the members in the Administration Account for expending the same for...

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...

Disallowance of expenses u/s 37(1) by the CPC - Associateship fees paid to Mumbai Cricket Association - Membership of the employees of the company including Chairman and...

Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out...

Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership...

Disallowance u/s 37(1) expenses towards fees, subscription and payment of services for various clubs such as Karnataka Golf Association, Bangalore Club, the Karnataka...

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...

Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of...

Expenditure incurred on Club membership and subscription fees - Claim of business expenses by the Partner against the interest income from partnership firm - there is no...

Liability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - demand set aside - AT

Club membership - amount collected by Rotary club towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita...

Disallowance of Membership Fees paid to Cricket Club of India - The fact that assessee utilizes the facilities for the purpose of his business and it is brought on...

Characterization of income - One time membership entrance fees as one time membership fees for life time membership of club (15 years) - membership fee received is...

Club or Association Services - Collection of daily charges for spa and entry fees for Tantra - Services provided to annual members as well as daily visitors - prima...

Quick Updates: