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    <title>CLUB / ASSOCIATION SERVICES- 2011 CHANGES</title>
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    <description>Amendment broadens the taxable scope to include services by clubs or associations to members, guests of members, non-members using facilities in their own capacity and members of affiliated clubs. Separately, a retrospective exemption shields membership fees of associations representing industry or commerce for a past period, mandates refunds of tax collected for that period, and conditions refund claims on filing within six months of the Finance Bill receiving presidential assent.</description>
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