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Subscription payment to an association

Neethu (CA) (138 Points)

22 March 2013

Does the subsription payment to an association fall under the service category " Club or Association Services"?

If so, what are the reasons ?

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Prabhat Kumar (Advocate & Consultant) (1912 Points)
Replied 22 March 2013

The subscripttion paid to the club or Association by the members does not qualify for the Service ,as members and club are treated as same.The hon,ble High Court of West Bangal in the matter of Saturday club vs commissioner of Service Tax has dealt this issue in detail and has held that on the ground of mutuality it is not a service and Service Tax is not payable.