Service Tax Not Applicable on Transfers to Clubs from Members Without Specific Service Exchange.

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Full Text of the Document

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....Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to an entity merely because the individual happens to be a member, on the one hand, and the recipient happens to be club/association on the other, does not meet the test of having rendered taxable service. - AT....