Taxability of club services expanded to include non-member services, broadening the taxable scope and clarifying exclusions. Service tax applies to services by clubs or associations for subscriptions or other amounts, with membership services taxable from 16-06-2005 and the scope broadened from 1-5-2011 to include services to non-members; the statutory definition of club or association lists specified exclusions and an Explanation treats unincorporated associations' services to members for consideration as taxable.