https://www.taxtmi.com/article/detailed?id=12025 Advance admission or enrolment fees collected from prospective members do not attract service tax where membership is contingent rather than an automatic entitlement. The tribunal observed allegations that such advances fell within the statutory definition of service and noted the activity was not in the negative list, but relied on precedent establishing that conditional membership is not a taxable service, and accordingly held that no service tax could be levied on advance fees from applicants for club membership. en-us Tue, 07 Nov 2023 08:55:50 +0530 Tue, 07 Nov 2023 08:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12025 Advance admission or enrolment fees collected from prospective members do not attract service tax where membership is contingent rather than an automatic entitlement. The tribunal observed allegations that such advances fell within the statutory definition of service and noted the activity was not in the negative list, but relied on precedent establishing that conditional membership is not a taxable service, and accordingly held that no service tax could be levied on advance fees from applicants for club membership. Articles Service Tax Tue, 07 Nov 2023 08:55:50 +0530 https://www.taxtmi.com/article/detailed?id=12025