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    <title>Club or Association + Service Tax Ambit</title>
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    <description>Service tax was extended to services provided by clubs and associations in 2005 after departmental demands and high court rulings that services to members were non-taxable; the levy targeted services rendered to non-members and commercial activities such as letting premises and tour operator services, bringing those club-provided services within the service tax ambit despite the member-exemption principle.</description>
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