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Service tax applicability of membership in club

Queries 786 views 1 replies

S U Nair

Accounts Officer

79 Points Joined April 2010

Hi,

We have formed a Club (AOP) registered under society Registration Act. We have applied for 12AA Exemption Certificate. Now we are going to start the club activities. We have different categories of Membership Fees. My question is if there is any service tax applicability in collection of Membership Fees. I am waiting for valuable informations.

San

Replies (1)

CA Unnikrishnan Nair N

Chartered Accountant

2083 Points Joined February 2011

Any collection from members except refundable deposits is liable to tax. But check whether the club falls under the exclusion clause. If the activity is of public service in the nature of charity, religios or political , it is not taxable.