Section 65 & 65B of the Income Tax Act, 1961 — Service Tax — Expression "body persons" occurring in the explanation to section 65 and in section 65(25a) and 65(25aa) does not refer to an incorporated company or an incorporated co-operative Society and the same expression has been used in explanation 3 to section 65BB(44) post 2012 instead of the wide definition of person contained in section 65B(37), hence, the said explanation does not apply to members club which are incorporated and therefore, the Finance Act, 1994 does not purport to levy service tax on members clubs in the incorporated form — State of West Bengal vs. Calcutta Club Ltd. [2019]  311 CTR (SC) 121