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Service tax on maintenance collected from members of soc.

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 June 2014 Experts,

Is Service Tax applicable on maintenance charges collected by a co-operative society from its members if it crosses ceiling limit of Rs. 10 lacs ??


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Sudeep

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Sudeep (Expert)
12 June 2014 No, as it is a mutual collection and there are no two parties per se.

Section 65B (44) - "service" means any activity carried out by a person for ANOTHER for consideration,

Important ingredients of “service”:

b) Carried out by a person for another – For a transaction of service, there must be two parties, one, service provider and the other, service receiver. By implication, self service is outside the ambit of taxable service.

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 June 2014
Thanks Sudeep for the reply..
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