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    <title>Whether clubs or associations are liable to pay service tax on the membership fees collected by them?</title>
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    <description>Clubs and associations charging membership fees are generally taxable under service tax: the explanation to Section 65(105) treats services by unincorporated associations to members as taxable, and Income Tax Act charitable exemption does not determine service tax liability, which is governed by the Finance Act and relevant CBEC clarifications.</description>
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