Service tax not leviable on services rendered by club to its members

2 Comments

1. vswami says:

   To ADD (going that extra mile, with a view to ensuring that the intent of the impersonal FEED input is not omitted to be made a prudent note of, suggest not to oversight the related comments earlier posted @ https://taxguru.in/goods-and-service-tax/gst-leviable-services-club-association-members.html/comment-page-1/ for THE COMMON GOOD !
   Obligingly yours , as ever !!

     Reply

   May 28, 2022 at 8:56 am
2. vswami says:

   INSTANT (:
   The subject development , not for the first time of its kind, must be taken a conscious note of by one and all who have been claiming exemption from taxation (direct tax or indirect tax )relying on /invoking the OVERRIDING COMMON LAW PRINCIPLE OF MUTUALITY .

   Of course, the other category of persons, who nonetheless, based on mainly external advice of any professional, out of over enthusiasm , volunteered to and conceded taxability, impudently so, -for instance, HOUSING ASSOCATIONS,- make for a different ‘kettle of fish’. For, strictly viewed, and to do some plain- speaking, those who have done so- who may be , according to information personally gathered, a mere minority, opted to , though avoidable, jumped into a kettle of boiling water. And, because of doing so, that must be regarded as a self-defeating thoughtless action; further, jeopardising the rights and interests of the rest in a majority, lawfully entitled to !?

   All the more importantly, the following four crucial facts call for a special concerted noting:
   1. The reported ORDER has ben passed by the CESTAT ; and
   2. it has been delivered by the Appellate TRUIBUNAL on 09-05-2022;
   3. in deciding the point of issue against the Revenue, the case law quoted as a PRECEDENT have been followed, with no qualms or reservation; and
   4. last but not least , among the PRECEDENT so followed, are the court decisions in the cases of, –

   …”b) Commissioner of Service Tax,Bangalore Vs. Sobha Developers
   Ltd.
   c) Ootacamund Club, Ootty Vs. Additional Commissioner,
   Coimbatore;
   d) Commissioner of Service Tax, DelhiIII Vs. Manufacturers Association
   for Information Technology;…”

   #development #law #tax #comment #pr #reference

   Attention is yet again drawn to the related Pr, Posts wprt the Amendment of the GST law ; that too with retrospective effect from the date of coming into force of the GST Act.
   For a quick reference , suggest to look up the related earlier posted comments of direct relevance.

   KEY takeaway: Ootacamund Club, Ootty , as earlier pinpointed / shared, is a Club which has challenged the 2021 Amendment of the GST law as ultra vires the Constitution in a WRIT filed in the Madras H.C.. While there is so far NO information about its present status, going by one’s reasonable guess and honest expectation, similar steps might likewise have been taken by hundreds of those , not barring housing associations, who are impacted by the highly questionable/contestable amendment of the law.
   Courtesy
   (in the larger PUBLIC INTEREST- with a sincere intent to create an awareness among / alert the most gullible of the impacted lot)

   (Unfinished; PENDING /INVITE to EDIT )

     Reply

   May 28, 2022 at 8:12 am