Service Tax on Membership of Club or any Association
Club or association means any person or body of persons providing services, facilities or advantage, for a subscription or any other amount to its members.
EXCLUDED:-
Any person engaged in the activities of trade union, promotion of agriculture, horticulture or animal husbandry.
OR
Any person or body of persons associated with press or media.
OR
Any body established or constituted by or under any law for the time being in force.
MEMBERSHIP OF CLUB OR ASSOCIATIONS (wef., 16/6/2005):-

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