Club and association service - principles of mutuality - The ...

Supreme Court rules on mutuality principles for club services under Finance Act, 1994; sets aside service tax demand.

January 7, 2020

Case Laws Service Tax HC

Club and association service - principles of mutuality - The Hon'ble Supreme Court has considered the provisions of the Finance Act, 1994, as it stood prior to and after passing of the Finance Act, 2005 and after 2012 after the advent of negative list with the introduction of the definition of “service” in section 65B (44) of the Finance Act, 1994 vide Finance Act, 2012 w.e.f. 01.07.2012 - In view of that demand set aside.

View Source

← Previous Next →

Club and association service - principles of mutuality - The ...

Supreme Court rules on mutuality principles for club services under Finance Act, 1994; sets aside service tax demand.

January 7, 2020

Case Laws Service Tax HC

You may also like:

Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

The appellant, an industry-specific body registered under the Trade Union Act, 1926, conducted seminars and workshops for its members. The CESTAT held that the appellant...

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality...

Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

Club or Association service - principles of mutuality - As there is no distinction between the identity of the members and the identity of the club, there is no service...

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

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

Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

The appellant, a telecom service provider, was disallowed CENVAT credit on services related to procurement, transportation, and filling of diesel for DG sets at cell...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

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...

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...

Quick Updates: