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 February 2020 Year 2020 This

Club or Association service - principles of mutuality - As there ...


No Service Tax on Club Services Due to Mutuality Principle - No Distinction Between Members and Club.

February 26, 2020

Case Laws     Service Tax     AT

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 provider – service recipient relationship in such transactions. Therefore, no service tax can be levied upon the appellant.- AT

View Source

 


 

You may also like:

  1. 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...

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

  3. 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...

  4. The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held...

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

  6. 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...

  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. 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...

  9. Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be...

  10. Refund claim - Club or Association service -the incorporated association and its member being one and the same, the activities undertaken or the services provided by the...

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

  12. Tribunal rightly applied principle of mutuality in assessee company's case, following Sports Club of Gujarat and Secunderabad Club judgments. Assessee formed to treat...

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

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

  15. Principle or the doctrine of mutuality - Tribunal for the earlier years, has held that even if there are non-permanent members, non-life members, temporary or honorary...

 

Quick Updates:Latest Updates