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Tds on annual membership of club

This query is : Resolved 
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(Querist)
24 November 2013 Is tds is deductible on annual membership of sports club (they also charge service tax on it) and if yes under which section it will be applicable?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
24 November 2013 It is not liable to TDS.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
24 November 2013 No need to deduct income tax from 'club memebrship' fee.
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