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Defintion of businees entity

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 April 2016 Dear Friends,

Under Service Tax Act, The term Business Entity covers Society also?

Thanks.
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
17 April 2016 Yes any entity, irrespective of its constitution rendering taxable services is treated as abusiness entity. The Trust is also covered, though there are certain exemptions on fulfilling the laid down conditions.

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