Service Tax applicability - Membership Fees, exhibition fees and advertising

[Asked by Guest]

1. Whether an assocaition of specific industry is liable to Service tax on Membership fee collected from its members? 2. Whether an assocaition of specific industry is liable to Service tan on exhibition of its products and services? 3. Whether an assocaition of specific industry is liable in respect of advertisement of products and services advertised in the monthly journal issued by the association? The above assocition is not a club and it is a association of a particular Industry.

AI Summary

Service tax liability extends to association membership and exhibition charges; advertising receipts depend on journal purpose and status.
Service tax liability attaches to fees collected by an industry association for membership and for charges levied from members for exhibiting products and services. The taxability of amounts received for advertisements in the association's monthly journal requires analysis of the publication's purpose and the association's status to determine whether those receipts constitute a taxable service.