https://www.taxtmi.com/article/detailed?id=1116 Service tax liability for club or association subscriptions requires a distinct provider-recipient relationship; where an association is member controlled, non profit, and uses subscriptions for members' benefit so that surpluses return to members, the mutuality doctrine treats members and association as one, rendering the transactions self-service and outside service tax. Incorporation does not defeat mutuality; only if mutuality is absent must exclusion clauses and other definitional tests be invoked to assess chargeability. en-us Fri, 04 Feb 2011 00:00:00 +0530 Sat, 05 Feb 2011 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1116 Service tax liability for club or association subscriptions requires a distinct provider-recipient relationship; where an association is member controlled, non profit, and uses subscriptions for members' benefit so that surpluses return to members, the mutuality doctrine treats members and association as one, rendering the transactions self-service and outside service tax. Incorporation does not defeat mutuality; only if mutuality is absent must exclusion clauses and other definitional tests be invoked to assess chargeability. Articles Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1116