Service tax
This query is : Resolved
Deepak Garg
(Querist)
05 October 2014
Explanation 2. to section 65B(44)—
For the purposes of this Chapter,—
(a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons;
My query is as follow:
(1). is Incorporated association or body of persons and its members, are distinct person or not, if yes why??
(2). whether service tax is applicable on service provided by incorporated association or body of persons to its members??
For the purposes of this Chapter,—
(a) an unincorporated association or a body of persons, as the case may be, and a member thereof shall be treated as distinct persons;
My query is as follow:
(1). is Incorporated association or body of persons and its members, are distinct person or not, if yes why??
(2). whether service tax is applicable on service provided by incorporated association or body of persons to its members??
MOHAMMAD SALIM
(Expert)
05 October 2014
Incorporated AOP or BOI is in any way a district legal entity from its members and as service tax applicable on provision of service by one person to another , provision of services by such incorporated bodies to its members would if same are taxable would be exigible to service tax...
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