Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Receipts between a members' club and its members fall outside service tax under the doctrine of mutuality and the statutory exclusion of bodies constituted under law, so member receipts are not exigible for the impugned period; services to non-members were taxable only after the Finance Act, 2011 amendment effective 01.05.2011, so pre-amendment non-member services are not taxable; sponsorship income for events should be treated as Sponsorship Services and not Club or Association Services; and the extended period of limitation cannot be invoked where the issue is interpretational and no fraud or suppression is shown.
Receipts between a members' club and its members fall outside service tax under the doctrine of mutuality and the statutory exclusion of bodies constituted under law, so member receipts are not exigible for the impugned period; services to non-members were taxable only after the Finance Act, 2011 amendment effective 01.05.2011, so pre-amendment non-member services are not taxable; sponsorship income for events should be treated as Sponsorship Services and not Club or Association Services; and the extended period of limitation cannot be invoked where the issue is interpretational and no fraud or suppression is shown.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
