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

NTPC Ltd's Membership Fee to International NGO: No Service Tax Due as No Service Element Involved A discussion was initiated regarding whether the payment of a membership fee by NTPC Ltd to the International Electric Research Exchange in Japan, a recognized NGO, would attract service tax under Indian law. The organization provides access to international R&D activities and technological solutions for power plant issues. A participant questioned the applicability of service tax, likening the membership to a journal subscription that grants access to information rather than a service. The consensus suggested that there is no service element involved, thus no service tax liability should arise from the membership fee.