No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club
Court :
CESTAT, Bangalore
Brief :
The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service Tax Appeal No. 21319-21320 of 2016 dated October 19, 2023] held that no service tax can be levied on the amount collected as an advance fee from the applicants for the membership of the club.
Citation :
Service Tax Appeal No. 21319-21320 of 2016 dated October 19, 2023
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Bimal Jain
Published in Service Tax
Views : 158
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