Does the Doctrine of Mutuality Exempt Clubs from Service Tax? Examining Liability Post-July 2012 Amendments.

Does the Doctrine of Mutuality Exempt Clubs from Service Tax? Examining Liability Post-July 2012 Amendments. https://www.taxtmi.com/highlights?id=74114 Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes – any body established or constituted by or under any law for the time being in force. The Appellant is a body registered or incorporated under the Andhra Pradesh Societies Registration Act, 2001. Further explanation 3(a) to Sec 65(44) does not apply to members’ Club/Association, which are incorporated. - AT en-us Fri, 12 Jan 2024 12:15:16 +0530 Fri, 12 Jan 2024 12:15:16 +0530 TaxTMI RSS Generator Does the Doctrine of Mutuality Exempt Clubs from Service Tax? Examining Liability Post-July 2012 Amendments. https://www.taxtmi.com/highlights?id=74114 Doctrine of mutuality - Liability to pay service tax Club or Association services or not - the definition in Sec 65 (25aa), w.e.f. 01.07.2012, also specifically excludes – any body established or constituted by or under any law for the time being in force. The Appellant is a body registered or incorporated under the Andhra Pradesh Societies Registration Act, 2001. Further explanation 3(a) to Sec 65(44) does not apply to members’ Club/Association, which are incorporated. - AT Highlights Service Tax Fri, 12 Jan 2024 12:15:16 +0530 https://www.taxtmi.com/highlights?id=74114