Posts Tagged ‘mutuality’

Performance of obligation by a party in a joint venture does not result in ...

Posted On August 9th, 2023

Note – Performance of a party in the joint venture agreement does not amount to a contractor-contractee or principal-agent relationship between the coventurer and the joint-venture, which is a pre-requisite […]

Sale price on transaction with unrelated buyers can be used for comparison ...

Posted On December 12th, 2022

Note – Citation of an incorrect source of power does not vitiate the exercise of the power itself provided the power vests in the authority to begin with.   While […]

Principle of mutuality applies to Cooperative Housing Society and Tax paid ...

Posted On December 9th, 2022

Note – While the appellant is a co-operative society it does not provide any services to its members, who pay the amount towards their share of contribution, for occupation of […]

Fund flow to meet establishment costs of branches outside India cannot be s...

Posted On January 8th, 2022

Note – The flow of funds for maintenance and upkeep of the branch offices cannot be presumed to be the quid pro quo for rendering of ‘taxable service’ by the […]

Liaison office of a foreign company in India is not liable to GST as there ...

Posted On March 2nd, 2021

Note – The core issue is whether the activities of the Liaison Office will amount to a supply in terms of the GST law and whether such liaison office is […]

Amount collected from members of club not liable to GST where there is no s...

Posted On July 7th, 2020

Note – The appellant is an un-incorporated association of individuals. The members come together to form a rotary club. It is not a service club. There is an annual budget […]

Disclosure of related party relation in audited financials limits demand an...

Posted On May 4th, 2020

Note – Appellant supplier having common directors with customer as well as common Managing Director with the buying entities leading to Revenue treating the entities as related parties. Disclosure also […]

Exemption is only where collection from members does not exceed the limit p...

Posted On February 17th, 2020

Note – The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry […]

Residents Welfare Association liable to GST on services to members and char...

Posted On November 6th, 2019

Note – The applicant is an Apartment Owners’ Association engaged in providing maintenance or repair of the common area of the apartments and surrounding area, viz. corridors, pathways, gardens, clubhouse, […]

Doctrine of mutuality holds good for unincorporated members clubs despite A...

Posted On October 9th, 2019

  Note – The doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Article 366(29-A) to the Constitution of India.   […]

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