https://www.taxtmi.com/caselaws?id=249942 Membership charges linked to land were treated as comprising a service element and a separate land component for club or association service tax purposes. The land component was not includible in the taxable value if it was in fact transferred to the sister concern for allotment of plots, but that claim had to be verified against books of account, sale deeds and supporting records. To prevent over-inclusion or under-inclusion of tax, the matter was sent back for limited factual verification, including sample examination of sale deeds and account extracts. en-us Thu, 26 Jun 2014 00:00:00 +0530 Mon, 28 Jul 2014 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249942 Membership charges linked to land were treated as comprising a service element and a separate land component for club or association service tax purposes. The land component was not includible in the taxable value if it was in fact transferred to the sister concern for allotment of plots, but that claim had to be verified against books of account, sale deeds and supporting records. To prevent over-inclusion or under-inclusion of tax, the matter was sent back for limited factual verification, including sample examination of sale deeds and account extracts. Case-Laws Service Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249942