Doctrine of mutuality - Club or association service - since ...

Case Laws Service Tax

October 18, 2023

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 said that a person had provided service to another person. - even as per the definition of service provided under section 65B(44) with effect from 01.07.2012, the activity between the appellant and it's members does not fall under the definition of service. - AT

View Source

← Previous Next →

Doctrine of mutuality - Club or association service - since ...

Case Laws Service Tax

October 18, 2023

You may also like:

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

Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes...

Club and association services - Doctrine of mutuality applies - Not liable to sales tax - from 2005 onwards there is levy service tax on members’ clubs in the...

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

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...

Club or Association service - principal of mutuality - FICCI and ECSEPC - activities fall outside the scope of the definition of ‘Club or Association’ service and the...

Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent...

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...

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...

Club or Association Service - principles of mutuality - the companies and co-operative societies which are registered under the respective Acts can be said to be...

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...

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...

Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club -...

Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form...

Association of persons - Lions Club - principle of mutuality - scope of supply - provision by club, association, society, or any such body (for a subscription or any...

Quick Updates: