Applicability of service tax on association of person

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Ankul Baranwal (Querist)
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12 January 2015 whether service tax is applicable on Association of person ?

if yes then please tell me the notification no. under which it is applicable

PAWAN KUMAR

PAWAN KUMAR (Expert)
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12 January 2015 Dear Sir,
As per my view, service tax is exempt on services provided by any association to its members/persons up to an amount of five thousand rupees per member/person per month for the sourcing of common services/goods from a third person. If the share/contribution is exceeds from 5000 rupees then it would be taxable. Notification No.25/2012-ST dated 20.06.2012-S.No.28. However some clarifiation on the matter has also provided by the cbec vide the circular No.175 dt.10.01.2014.

Ankul Baranwal

Ankul Baranwal (Querist)
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16 January 2015 A.O.P is service receiver,
service is works contract and under reverse mechanism whether Service tax is applicable to A.O.P?

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