https://www.taxtmi.com/highlights?id=70274 Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be constituted under those Acts - Thus, prior to July 1, 2012 which were registered under Acts, would be constituted under those Acts. Incorporated clubs or associations, therefore, prior to July 1, 2012 were not included in the service tax net. After July 1, 2012, also the situation does not change for the reason that Explanation 3 uses the same expression. - AT en-us Mon, 12 Jun 2023 08:42:55 +0530 Mon, 12 Jun 2023 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70274 Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be constituted under those Acts - Thus, prior to July 1, 2012 which were registered under Acts, would be constituted under those Acts. Incorporated clubs or associations, therefore, prior to July 1, 2012 were not included in the service tax net. After July 1, 2012, also the situation does not change for the reason that Explanation 3 uses the same expression. - AT Highlights Service Tax Mon, 12 Jun 2023 08:42:55 +0530 https://www.taxtmi.com/highlights?id=70274