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
GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Levy of GST - carrying on the business of a race club, which ...


Court Rules Race Clubs Must Pay GST on Commission from Totalisator Services, Not Entire Collected Amount.

June 7, 2021

Case Laws     GST     HC

Levy of GST - carrying on the business of a race club, which includes lay-out and preparing any land for running of horse races, steeplechases of races of any other kind - entire bet amount received by the totalisator - the petitioners are liable for payment of GST on the commission that they receive for the service that they render through the totalisator and not on the total amount collected in the totalisator - HC

View Source

 


 

You may also like:

  1. 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 -...

  2. 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....

  3. This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

  4. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  5. The circular regularizes GST payment on two insurance-related transactions from July 1, 2017 to October 31, 2024 on an "as is where is" basis. Effective November 1,...

  6. Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

  7. 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

  8. Goods and services Tax Rules, 2017 (GST Rules)

  9. Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT...

  10. The West Bengal Directorate of Commercial Taxes has regularized GST payment for two insurance-related transactions on an "as is where is" basis for the period from 01.07....

  11. 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...

  12. 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...

  13. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

  14. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  15. The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

 

Quick Updates:Latest Updates