CESTAT: No Service Tax on ‘Club or Association Service’ if Received Amount Wholly Transmitted - 23.01.2020

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the department cannot levy Service Tax on amounts received by the Appellant for providing ‘club or association service’ and also on ‘convention service’ when it does not retain any amount.

Tags : Customs Excise and Service Tax Appellate Tribunal Club or Association Service

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