MARKETING SUPPORT TO MEMBERS

[satbir singhwahi]

Cooperative society registered with state cooperative societies Act, provides support and marketing services to its members and collects 3% cess on total production . Whether services qualify as Management consultant services.

[Ramanujam Varadarajan]

Taxable to service tax. Category of service may be Business Auxiliary or Business support, which is relevant only for accounting code of service tax payment

AI Summary

Taxability of cooperative marketing services: treated as taxable, classification as business auxiliary or business support affects accounting codes. A cooperative society's support and marketing services to members, funded by a production cess, are taxable to service tax; the service may be classified as Business Auxiliary or Business Support, a distinction relevant chiefly to the accounting code for service tax payment rather than to taxability itself.