service tax liability on association of radiation oncologist of india
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....ervice tax liability on association of radiation oncologist of india<br> Query (Issue) Started By: - satbir singhwahi Dated:- 24-1-2021 Last Reply Date:- 27-1-2021 Service Tax<br>Got 4 Replies<br>Service Tax<br>Kindly Guide. Association of radiation oncologist of India, a registered society for the education and benefit of Doctor members and Society against Cancer decease.Whether the receipts in....
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.... form of contribution from members and interest on bank deposit, is taxable under service tax. Reply By KASTURI SETHI: The Reply: It is service to self . As per Explanation 3 to Section 65 B (44) of the Finance Act, 1994, (a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons; If the association is incorporated unde....
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....r any law, the services provided by such association to its members would be treated as self-service and would be out of definition of service. Hence out of gamut of Service Tax net. Case laws can be traced out easily. Reply By Shilpi Jain: The Reply: Agree with Kasturi sir. There have also been instances where assesses have applied for refunds of any taxes paid under ST in theese kind of cases....
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.... Reply By satbir singhwahi: The Reply: Thanks sir, please give case laws , I need to reply to dept. , they are asking service tax to pay. Reply By KASTURI SETHI: The Reply: Dear Sir, I am of the view that it is not out of your reach. Only hard work is required to find case laws on this issue.<br> Discussion Forum - Knowledge Sharing ....