https://www.taxtmi.com/circulars?id=724 Exemption under the Income Tax Act as a public charitable institution does not automatically exclude a club or association from service tax; levy is governed solely by the Finance Act, 1994 and rules. Authorities must assess on a case-by-case basis whether a club's activities meet the statutory definition of the relevant service and whether they qualify as charitable, taking into account conventional definitions and all material facts and provisions. en-us Tue, 19 Sep 2006 00:00:00 +0530 Wed, 04 Jan 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=724 Exemption under the Income Tax Act as a public charitable institution does not automatically exclude a club or association from service tax; levy is governed solely by the Finance Act, 1994 and rules. Authorities must assess on a case-by-case basis whether a club's activities meet the statutory definition of the relevant service and whether they qualify as charitable, taking into account conventional definitions and all material facts and provisions. Circulars Service Tax Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=724