Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    September 16, 2026   Case Laws Income Tax
    Reasonable cause protects bona fide TDS and TCS defaults involving government-company rent and construction scrap.
    September 16, 2026   Case Laws Income Tax
    Third-party material and retracted statements cannot support cash-purchase or under-invoicing additions without independent corroborative evidence.
    September 16, 2026   Case Laws Income Tax
    Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
    September 16, 2026   Case Laws Income Tax
    Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
    September 16, 2026   Case Laws Income Tax
    Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
    September 16, 2026   Case Laws Income Tax
    Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
    September 16, 2026   Case Laws Customs
    Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions r...
    September 16, 2026   Case Laws Customs
    Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
    September 16, 2026   Case Laws Customs
    Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
    September 16, 2026   Case Laws Customs
    Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
    September 16, 2026   Case Laws Customs
    Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
    September 16, 2026   Case Laws Customs
    Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
    September 16, 2026   Case Laws Customs
    Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
    September 16, 2026   Case Laws Customs
    Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
    September 16, 2026   Case Laws Customs
    Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage funct...
    September 16, 2026   Case Laws Customs
    Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inq...
    September 16, 2026   Case Laws VAT / Sales Tax
    Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
    September 15, 2026   Notifications Income Tax
    Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
    September 15, 2026   Circulars DGFT
    Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payme...
    September 15, 2026   Circulars DGFT
    Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 16, 2026   Case Laws Income Tax
Reasonable cause protects bona fide TDS and TCS defaults involving government-company rent and construction scrap.
September 16, 2026   Case Laws Income Tax
Third-party material and retracted statements cannot support cash-purchase or under-invoicing additions without independent corroborative evidence.
September 16, 2026   Case Laws Income Tax
Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
September 16, 2026   Case Laws Income Tax
Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
September 16, 2026   Case Laws Income Tax
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adjustment.
September 16, 2026   Case Laws Income Tax
Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
September 16, 2026   Case Laws Customs
Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions remain unmet.
September 16, 2026   Case Laws Customs
Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
September 16, 2026   Case Laws Customs
Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
September 16, 2026   Case Laws Customs
Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
September 16, 2026   Case Laws Customs
Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
September 16, 2026   Case Laws Customs
Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
September 16, 2026   Case Laws Customs
Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
September 16, 2026   Case Laws Customs
Classification of oven-roasted nuts distinguishes roasting from drying and applies specific entries, while preference requires origin verification.
September 16, 2026   Case Laws Customs
Battery-integrated tablet rear covers classify as lithium-ion accumulators when protective components enable the battery's active energy-storage function.
September 16, 2026   Case Laws Customs
Documentary customs evasion investigation supported conditional bail where tampering risk was unsubstantiated and cooperation safeguards protected inquiry.
September 16, 2026   Case Laws VAT / Sales Tax
Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.
September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2018 › March, 2018 › This
Back

All Highlights

Service Tax

Club or Association Service - the tax liability on the...

Tax Liability for Club Facilities Use Not Classified Under "Club or Association Service" for Tax Purposes.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax March 15, 2018 Case Laws AT
Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under "Club or Association Service.” - AT
View Source View

Topics

Acts Income Tax
Next ➔