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Tag: DGCEI

GST ArticlePre-GST

No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club

byCA Bimal Jain02/11/202302/11/2023

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…

GST ArticlePre-GST

No service tax on construction services for the period before June 1, 2007

byCA Bimal Jain12/10/202312/10/2023

The CESTAT, Kolkata held that the assessee was not liable to pay service tax on construction services for the period before June 1, 2007. As there is a composite contract wherein supply of materials is also involved, therefore, it merits classification as works contract service, which was not in service tax net prior to June 1, 2007.

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