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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Taxability of club services expanded to include non-member services, broadening the taxable scope and clarifying exclusions.</h1> 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.

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