https://www.taxtmi.com/caselaws?id=243927 Membership fees and related receipts were treated as taxable club or association services because the appellant's activities primarily served members for consideration; the retrospective relief in Section 96J did not exclude taxability for the relevant period, and non-registration and non-payment justified the extended limitation period with interest and penalties, subject only to verification of the breakup data. Fees for issuing certificates of origin were not treated as club or association services because the activity was a certification service for exporters generally and fell under the specific head of technical inspection or certification service. Project income from UNCTAD was not covered by Notification No. 16/2002-S.T. because UNCTAD was not among the covered international organizations, so service tax liability was sustained on that receipt. en-us Mon, 03 Dec 2012 00:00:00 +0530 Thu, 13 Feb 2014 10:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243927 Membership fees and related receipts were treated as taxable club or association services because the appellant's activities primarily served members for consideration; the retrospective relief in Section 96J did not exclude taxability for the relevant period, and non-registration and non-payment justified the extended limitation period with interest and penalties, subject only to verification of the breakup data. Fees for issuing certificates of origin were not treated as club or association services because the activity was a certification service for exporters generally and fell under the specific head of technical inspection or certification service. Project income from UNCTAD was not covered by Notification No. 16/2002-S.T. because UNCTAD was not among the covered international organizations, so service tax liability was sustained on that receipt. Case-Laws Service Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243927