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;
(b) an establishment of a person in the taxable territory and any of his other establishment in a non-taxable territory shall be treated as establishments of distinct persons.
My query is as follows:
Incorporated association or body of persons and its members are distinct person or not??? and whether Service Tax is applicable on service provided by an incorporated association or body of persons to its members???
CAclubindia
