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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Club and Association Service - Levy of service tax - advance ...


Court Rules No Service Tax on Club's Advance Fees Due to Mutuality of Interest with Members.

March 26, 2020

Case Laws     Service Tax     AT

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality of interest between the club and its members, there is no transfer of ownership of the service - Demand set aside.

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