IS THIS AMOUNT CHARGEABLE TO SERVICE TAX
This query is : Resolved
24 September 2009
Sir,
A multiplex primarily engaged in screening of movies and fun centre also has resort facilities. Members are enrolled and allowed to use the facilities such as rooms, swimming pool, indoor games, cricket ground etc. Is service tax is applicable only on the membership fees or on all the charges like room rent etc. (for which luxury tax is paid) Even for one time usage, temporary membership fee (for a day) is collected. Is service tax is payable on such temporary membership fee and charges paid by such temporary members for using the facilities?
lakshmi
A multiplex primarily engaged in screening of movies and fun centre also has resort facilities. Members are enrolled and allowed to use the facilities such as rooms, swimming pool, indoor games, cricket ground etc. Is service tax is applicable only on the membership fees or on all the charges like room rent etc. (for which luxury tax is paid) Even for one time usage, temporary membership fee (for a day) is collected. Is service tax is payable on such temporary membership fee and charges paid by such temporary members for using the facilities?
lakshmi
CA.Hanumantha Reddy
(Expert)
24 September 2009
Yes, service tax is payable even on such temporary membership fee and charges paid by such temporary members under category of Club or Association of service.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Late Filing Fee Waiver for Q1 Form 144 (Earlier 27Q) – Transition to Income-tax Act, 2025
- Employee secondment
- IMS (import of goods) ITC related
- Capital Gains Tax on Inherited Mutual Fund
- Form 144 TDS Return Validation Error – Mandatory Fields
- LLP audit and disclosure
- GST ITC as per notification 12/2023- central tax
- Rent agreement of House of deceased person
- Form 144 TDS Return Validation error
- GSTR9 Annual Return
- Ito add credit side of bank
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
