SOCIETY REGD UNDER 1860 LIABLE TO SERVICE TAX OR NOT, Service Tax

[amit]

I WANT TO KNOW THAT SOCIETY REGD UNDER 1860 IS INCLUDED IN THE DEFINITION OF COMMERCIAL CONCERN . IT COMES UNDER THE CRITERIA OF PERSON WHO IS LIABLE TO PAY SERVICE TAX OR NOT

Posts / Replies

[S Gupta]

Genrally speaking a society registered under 1860 is a charitable or religious socieity and not a commercial concern. But int he service tax, we are not supposed to see the formation of a person who is providing any service, but we have to see the motive and nature of services provided by such concern. If it is in the nature of commercial concern it would be a commercial concern otherwise not.

[rishi mohan]

In the definition of a "person" under Finance Act, 1994 the following are liable to service tax individual, proprietary firm or partnership firm, company, trust and institution and society etc. They fall under the expression "legal person".