Service tax on Clubs and Association - reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... recently detected a case of non-payment of service tax, of Rs. 2.92 crore under taxable service, namely, 'club or association service', by a reputed club. The investigation shows that the said club had not paid any service tax since the said service became taxable w.e.f. 16.06.2005. This case shows that the level of tax compliance for this taxable service is very low and even some of the reputed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovided or to be provided by any unincorporated association or body of persons to a member therefore, for cash deferred payment or any other valuable consideration. 3. Another argument put forth is that the activities of such clubs and associations are 'charitable' in nature. It may be recalled that the meaning of the term 'charitable' was explained vide circular No. 84/2/2006-ST dated 19.9.2006, ....