Service Tax : If services of a club are contingent upon payments to be made separately for each transaction, then : (a) contribution to corpus by way of ‘entrance fee’, and (b) contribution to common expenditure by way of ‘subscription’ cannot be regarded as consideration for any service and cannot be charged to service tax
Service Tax : Contractual privileges of an employer-employee relationship are outside purview of service tax; hence, concessional rent recovered from employees for perquisite by way of ‘concessional accommodation’ is not liable to service tax
Share this:
Twitter
Facebook
Like this:
Like Loading…