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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of Service Tax - club and association services - Companies ...

Case Laws     Service Tax

June 12, 2023

Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be constituted under those Acts - Thus, prior to July 1, 2012 which were registered under Acts, would be constituted under those Acts. Incorporated clubs or associations, therefore, prior to July 1, 2012 were not included in the service tax net. After July 1, 2012, also the situation does not change for the reason that Explanation 3 uses the same expression. - AT

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