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 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.

View Source

 


 

You may also like:

  1. Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

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

  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. Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

  5. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  6. 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...

  7. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  8. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  9. Doctrine of mutuality - satisfaction of three tests - Fees for technical services - assessee is an association (Verein), established in Switzerland, with its members...

  10. Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex...

  11. 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...

  12. 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...

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

  14. 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...

  15. Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts...

 

Quick Updates:Latest Updates