Scope of term charitable used in the definition of club or association service - reg

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..... New Delhi, the 19 th September, 2006 To Chief Commissioners of Central Excise (All) Chief Commissioners of Central Excise Customs (All) Director General of Central Excise Intelligence, New Delhi Commissioners of Central Excise (All) Commissioners of Service Tax (All) Director General (Service Tax), Mumbai Sub: Scope of term "charitable" used in the definition of club or assoc .....

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..... y for religious, educational, economic, public safety, or medical purposes", and "charitable" as "dedicated to a general public purpose, usually for the benefit of needy people who cannot pay for the benefits received". 4. The officer concerned should examine the matter on a case-by-case basis, and the decision should be made after taking into account all material facts and statutory provisions. .....

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