Service tax on membership charged for company u/s 25

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sagar kulkarni (Querist)
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21 August 2013 Company is registered u/s 25 of Companies Act,1956,(Non Profit). We are receiving Membership Fees from the members. whether we are liable to charge and recover the service tax on such membership fee. If we are exempt then kindly provide the evidence i.e circular or notification as such if any.
please reply at earliest.
Thanks

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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21 August 2013 More details reqd to exmaine applicability.
As per the provisions liable. However you may examine the exemptions.
Further 2 high court decisions against the same exist.