Club or Association

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....at is taxable - 65(105)(zzze) Any service provided or to be provided to its members or any other person, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount; Meaning of Club or Association - 65(25a) before 1.5.2011 (25a) "club or association" means any person or body of persons providing services, facilities or advanta....

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....ued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exem....

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....n or any other amount, to its members, but does not include-- (i) any body established or constituted by or under any law for the time being in force; or (ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or (iii) any person or body of persons engaged in any activity having objectives which are in the natu....