Membership fee for club arranging music program- taxable?

Sir, The answer of your query is an parts:

• As per amendments made by the introduction of Negative Listed Approach under Service Tax Regime All Services are taxable except 17 Negative listed services specified U/s 66D of FA1994.
• In case of Clubs, AOPs etc if they are registered then the services provided are considered as self services and are not liable to service tax in other words it is like a hand providing massage service to other part of body.
• The collection of fees by club from its members is not liable for service tax as the club is covered by negative list services as it is for the purpose of entertainment & there is no service tax on entertainment. Therefore not Taxable.
• Selling of Tickets is not a taxable service hence no liability for the same.
• however if the club has taken the service of other service provider for sale of ticket then the service provided by the service provider to the club is liable to service tax.

Hope the answer sought out your issue of taxability of services.

Rajat Gupra Sir, thanks for prompt reply. Logically agreed, however if any instruction/CAse Law available,then plz provide to avoide future conflict with the department?

Regards.