https://www.taxtmi.com/caselaws?id=341367 Copyright societies acting under the Copyright Act, 1957 were examined for service tax exposure on amounts received or retained in relation to statutory licensing and royalty distribution. The text explains that club or association service under the Finance Act, 1994 requires a voluntary service by a club or association to members for subscription or similar consideration, and that this element was absent where collections were routed through societies constituted under law and governed by statutory licensing mandates. It further notes that such receipts lacked the necessary quid pro quo and were outside the taxable levy. Once the underlying demand failed, the proposed penalty also ceased to survive. en-us Thu, 16 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341367 Copyright societies acting under the Copyright Act, 1957 were examined for service tax exposure on amounts received or retained in relation to statutory licensing and royalty distribution. The text explains that club or association service under the Finance Act, 1994 requires a voluntary service by a club or association to members for subscription or similar consideration, and that this element was absent where collections were routed through societies constituted under law and governed by statutory licensing mandates. It further notes that such receipts lacked the necessary quid pro quo and were outside the taxable levy. Once the underlying demand failed, the proposed penalty also ceased to survive. Case-Laws Service Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341367