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of <h1>Service Tax on Club Services: Applicable to Members Since 2005, Extended to Non-Members in 2011, with Exemptions.</h1> The service tax applicable to clubs or associations for services provided to members and non-members. Effective from June 16, 2005, service tax applied to services offered to members, and from May 1, 2011, it extended to all services, including those to non-members. The taxable services include any provided for a subscription or fee. Exemptions exist for bodies established by law, trade unions, and organizations with charitable, religious, or political objectives. Circular No. 96/7/2007 supersedes previous clarifications on service tax issues, emphasizing the scope and classification of taxable services.
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