Query on service tax

R. MURALI (PARTNER) (26 Points)

14 April 2012  
Dear Sir
 
I have a client, a registered Charitable Society which conducts Programs in hotels on HRD related matters like Behavioural Science, Stress Management etc. The activities are in the nature of Group Discussion and not either Management Consultancy or Commercial Training and Coaching Centre. The Fees are collected to cover up the direct expenses on hotel and faculty travel and indirect expenses on administration of the Program and the Society affairs. Till 31-03-2012 we were not charging ST because these activities were not considered as covered under ST. But with changes from 1st April, we wish to know whether they come under ST net work? We have suggested them to make every participant in the Program as a Member before attending the Program. Being the Program organized by the Members for the Members they come under the definition of Mutuality and I suppose they will be exempted  from the recent amendment u/s 2(15) as explained in the CBDT Circular.
 
Can you pl. tell us the position regarding Service Tax Liability?
 
Regards
 
CA Murali (M.No.80972)
9810064291