Membership fee - Electric research exchange

[PRAVIN GUPTA]

whether payment of Membership fee to International Electric Research Excange ,Japan, NGO in Roster consultative status with the Economic and Social Council of the United Nation.As a member of this Organisation NTPC Ltd will have access to International R&D activities and technological solutions to varoius problems being faced by power plant.

[madhavvan n]

whats the query ???????????

[PRAVIN GUPTA]

As desired the quarry is being corrected as under Whether payment of Membership fee to be paid to International Electric Research Exchange ,Japan, a NGO registered in Roster consultative status with the Economic and Social Council of the United Nation will attract Service tax . As a member of this Organisation NTPC Ltd will have access to the data reating to International R&D activities and technological solutions to varoius problems being faced by power plant. we seek the considered view of lerned readers whether payment of membership fee will attract service tax under 'Scientific or technical consultancy service'or any other Service.

[madhavvan n]

in the mentioned facts where is the service being provided ntpc is paying membership fees and by virtue of being a member of the said organisation you have access to data which will help in resolving power problems, this is just like subscribing to a journal where you have access to information which will help any person who is a member of the said organisation, in my view there is no element of service based on facts as mentioned by you hence no liabilty for service tax

AI Summary

Service tax question: membership fees for access to research information treated as information supply, not taxable consultancy service. The query asked if a membership fee paid to an international NGO for access to R&D data and technological solutions attracts service tax as scientific or technical consultancy. The respondent characterised the membership as analogous to a subscription providing information access rather than bespoke consultancy and concluded, on the facts presented, that there is no taxable consultancy service and thus no service tax liability.