No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]

By Shabna Rahim - On October 28, 2023 7:30 pm - 2 mins read
No Service Tax - Leviable on Amount - Advance Fee - Applicants for Membership of Club - CESTAT - Excise & Customs - TAXSACN

The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) 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.  Karnataka Golf Association, the appellant assessee was a society registered under the Mysore Societies Registration Act, 1960,…

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