Club or Association - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Membership of Club or Association (w.e.f. 16-06-2005 to its members) (w.e.f. 1.5.2011 all services including services provided to non members) Accounting Code for service tax: 00440322 Accounting Code for Interest and Penalty 00440323 What 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 advantages, primarily to its members, for a subscription or any other amount, 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 nature of public service and are of a charitable, religious or political nature; or (iv) any person or body of persons associated with press or media; ********************* Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued 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 exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Circular No 96/7/2007 dated 23/8/2007 clarifies various issues ************************* Scope of taxable service extended vide Finance Act, 2011, w.e.f. 1.5.2011, before the scope was as under: What is taxable - 65(105)(zzze) before 1.5.2011 Any service provided or to be provided to its members, 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 "club or association" means any person or body of persons providing services, facilities or advantages, for a subscription 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 nature of public service and are of a charitable, religious or political nature; or (iv) any person or body of persons associated with press or media; Explanation. For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration.