The expression “body of persons” may subsume within it persons ...

Case Laws Service Tax

February 4, 2020

The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative society. Thus, Explanation 3(a) to Section 65B(44) does not apply to members' clubs which are incorporated.

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The expression “body of persons” may subsume within it persons ...

Case Laws Service Tax

February 4, 2020

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