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    <title>Taxability of a service provided to its member by a club or association</title>
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    <description>The question is whether services provided by clubs or associations to members are subject to service tax. Earlier tribunal and high court rulings held such member services were not taxable, but those decisions predate a 2005 legislative amendment. The 2005 amendment brought services of club or association within the ambit of service tax for transactions arising after the amendment, thereby changing the tax treatment of member-provided services and overriding earlier precedents for post amendment cases.</description>
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      <description>The question is whether services provided by clubs or associations to members are subject to service tax. Earlier tribunal and high court rulings held such member services were not taxable, but those decisions predate a 2005 legislative amendment. The 2005 amendment brought services of club or association within the ambit of service tax for transactions arising after the amendment, thereby changing the tax treatment of member-provided services and overriding earlier precedents for post amendment cases.</description>
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