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Club or Association + Service Tax Ambit

Vartik Choksi

Dear all,

Let us Know the following :

Our issue pertains to the year back in 2005 and the Particulars of the  Query is as follows:

(1)  What was the Rationale for bringing the Services provided by the Club or Associations under the Service tax Ambit ?

(2) Specific Service provided by the above club or Association  : Tour operator Service

Pls give the replies keeping in view following Facts

Regards

Parth kapoor  

 

Tax on Club Services: Why Tour Operator Services Were Included in 2005 Despite High Court Rulings A discussion on a forum addressed the rationale behind including services provided by clubs or associations under the service tax ambit, specifically focusing on tour operator services. The query, initiated in 2012, referenced a situation from 2005. One response suggested that the government imposed the tax due to earlier disputes regarding whether clubs, acting as mandapkeepers, should be taxed for renting out spaces for events. High Court rulings had previously indicated that services provided by a club to its members were not taxable, leading to the introduction of the tax in 2005. (AI Summary)
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