https://www.taxtmi.com/highlights?id=51570 The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members' clubs which are incorporated. en-us Tue, 04 Feb 2020 08:35:55 +0530 Tue, 04 Feb 2020 08:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51570 The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members' clubs which are incorporated. Highlights Service Tax Tue, 04 Feb 2020 08:35:55 +0530 https://www.taxtmi.com/highlights?id=51570