Sevice tax on Donation

[Guest]

can a Club collect Service tax on Donation?If so,specify the provision/circular/cas law

[Surender Gupta]

If donation is received as from a member the same is liable to service tax. If donations is received from non-members the same is not chargeable to tax. However, certain clubs are exempt as such.

AI Summary

Service tax on donations: donations from club members may attract tax, while donations from non-members generally do not. Service tax applies to donations received by clubs when those donations originate from members and are treated as taxable; donations from non-members are not chargeable. Some clubs may qualify for exemptions from charging service tax on donations.