TaxTMI 
TaxTMI 
TaxTMI 
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.
MARKETING SUPPORT TO MEMBERS
satbir singhwahi
Cooperative Society's Marketing Support Services Taxed as Business Auxiliary or Support Services; 3% Cess Applies A cooperative society registered under the state cooperative societies Act provides marketing support services to its members and collects a 3% cess on total production. The query raised was whether these services qualify as Management Consultant services. The response indicated that the services are taxable under service tax, potentially falling under the categories of Business Auxiliary or Business Support services, which is significant primarily for determining the accounting code for service tax payment. (AI Summary)