TaxTMI 
TaxTMI 
Trade associations are liable for service tax under Clubs and Association Services
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....rade associations are liable for service tax under Clubs and Association Services <br>News and Press Release<br>Dated:- 15-5-2008<br><BR>It has been clarified by the Central Board of Excise and Custom....
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....s (CBEC) that the trade association falls within the scope for "clubs and association services". It was held that the services provided by these associations are not of charitable, religious or poli....
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....tical in nature. They collect membership fees and other charges from their members and they work for the interest of trade and industries. Therefore, they do not have objectives which could be categor....
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....ized as public service. Accordingly, they do not fall within the scope of the excluded categories. It was further clarified that the services provided by the trade associations to their own members ....
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....are not in the nature of "self service" by virtue of the Explanation under Section 65 of the Finance Act, 1994 which clearly states that the taxable services includes any service provided by any uninc....
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....orporated association or body of person to a member thereof, for cash deferred payment or any other valuable consideration.<BR> News - Press release - PIB....