service tax liability on association of radiation oncologist of india

[satbir singhwahi]

Kindly Guide.

Association of radiation oncologist of India, a registered society for the education and benefit of Doctor members and Society against Cancer decease.Whether the receipts in form of contribution from members and interest on bank deposit, is taxable under service tax.

AI Summary

Radiation Oncologists' Association: Are Member Contributions and Bank Interest Subject to Service Tax? Exemption Under Finance Act, 1994 Explored. An inquiry was raised regarding the service tax liability of the Association of Radiation Oncologists of India, a registered society focused on education and cancer prevention. The question concerned whether contributions from members and interest on bank deposits are taxable under service tax. Responses indicated that if the association is incorporated, services to its members are considered self-service and thus exempt from service tax under the Finance Act, 1994. It was suggested that relevant case laws could support this position, and there have been instances of tax refunds in similar situations.