{"id":429,"date":"2015-11-02T07:13:26","date_gmt":"2015-11-02T07:13:26","guid":{"rendered":"http:\/\/caindelhiindia.com\/blog\/?p=429"},"modified":"2020-10-16T11:31:14","modified_gmt":"2020-10-16T11:31:14","slug":"corporate-tax-update-for-the-month-of-november-first-week","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/corporate-tax-update-for-the-month-of-november-first-week\/","title":{"rendered":"CORPORATE TAX UPDATE FOR 27th OCTOBER 2015"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>CORPORATE TAX UPDATE FOR 27th OCTOBER 2015<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><strong>New case law adjudicating on applicability of Service Tax to Non Profits<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><em>\u00a0<\/em><\/strong><strong><em>Case Source: Central excise, Malabar Hill Citizens Form, Mumbai 2015 (9) TMI 789<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0Recently, in the matter of\u00a0<em>Malabar Hill Citizens Forum Versus Commissioner \u2013 Central Excise, Mumbai,\u00a0<\/em>Mumbai CESTAT held that amounts collected for conducting Aerobics and Yoga classes would fall under Health &amp; Fitness Services and accordingly would be chargeable to service tax. CESTAT has relied on the judgment given by same bench in the case of Osho International Foundation, Neo Sannyas Foundation Versus Commissioner of Central Excise, Pune, 2015 (6) TMI 441 \u2013 CESTAT MUMBAI, dt. 27th May, 2015.<\/p>\n<p style=\"text-align: justify;\">In this case, Mumbai CESTAT referring the definition of Health &amp; Fitness services has ruled out the plea of the appellant that they are a charitable institution. It has observed that an entity whether charitable or otherwise would be covered under the term \u2018any establishment\u2019 and thus, would fall under the taxable service category of Health &amp; Fitness services.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:<a href=\"mailto:info@caindelhiindia.com\">info@caindelhiindia.com<\/a>\u00a0or call at\u00a0011-23343333<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE TAX UPDATE FOR 27th OCTOBER 2015 \u00a0New case law adjudicating on applicability of Service Tax to Non Profits \u00a0Case Source: Central excise, Malabar Hill Citizens Form, Mumbai 2015 (9) TMI 789 \u00a0Recently, in the matter of\u00a0Malabar Hill Citizens Forum Versus Commissioner \u2013 Central Excise, Mumbai,\u00a0Mumbai CESTAT held that amounts collected for conducting Aerobics and &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[555,566,502,501,572,288,561,549,541,562,560,550,538],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/429"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=429"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/429\/revisions"}],"predecessor-version":[{"id":491,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/429\/revisions\/491"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}