service tax liability on association of radiation oncologist of india

[Satbir singh wahi]

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

Self-service exclusion may exempt member contributions and interest from service tax where association provides services to members.
Whether member contributions and bank deposit interest of an association are taxable as services depends on the self-service exclusion. If an association's receipts fund benefits provided exclusively to its members, those services may be treated as service to self and lie outside the statutory definition of taxable service, supporting challenges or refund claims where tax was imposed.