TaxTMI 
TaxTMI 
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.
Membership fee - Electric research exchange
12 May 2009 
3 Replies 
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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. (AI Summary)
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. (AI Summary)