Club or association service: supplies to members are taxable; authorities must verify compliance and recover unpaid tax promptly. Service tax covers services supplied by clubs and associations to members or their guests; the 'self-service' plea is legally unsustainable due to the Explanation to the Finance Act, 1994 treating services by unincorporated associations to members for consideration as taxable. Charitable claims must be examined per prior circular guidance. The Board requires immediate verification of compliance by prominent clubs and associations and recovery of unpaid or short-paid tax within the current financial year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Club or association service: supplies to members are taxable; authorities must verify compliance and recover unpaid tax promptly.
Service tax covers services supplied by clubs and associations to members or their guests; the 'self-service' plea is legally unsustainable due to the Explanation to the Finance Act, 1994 treating services by unincorporated associations to members for consideration as taxable. Charitable claims must be examined per prior circular guidance. The Board requires immediate verification of compliance by prominent clubs and associations and recovery of unpaid or short-paid tax within the current financial year.
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