Audit fee

sir

-as far as i i know, a co-operative society is nowhere mentioned under the negative list consisiting of 17 declared services, on which service tax is not chargeable.

-under such a case, service tax should be deducted while charging audit fee.

Services ,if are provided by organizations registered as non-profit entities under the Income Tax Act 1961 (DTC 2012) in matters relating to public and social welfare activities substantially at or below the costs (excluding health & education), then service tax will not be applicable

Auditor has to pay service tax for his service whether charged to NGO or others