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    <title>Service Tax applicability - Membership Fees, exhibition fees and advertising</title>
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    <description>Service tax liability attaches to fees collected by an industry association for membership and for charges levied from members for exhibiting products and services. The taxability of amounts received for advertisements in the association&#039;s monthly journal requires analysis of the publication&#039;s purpose and the association&#039;s status to determine whether those receipts constitute a taxable service.</description>
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      <description>Service tax liability attaches to fees collected by an industry association for membership and for charges levied from members for exhibiting products and services. The taxability of amounts received for advertisements in the association&#039;s monthly journal requires analysis of the publication&#039;s purpose and the association&#039;s status to determine whether those receipts constitute a taxable service.</description>
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