The document discusses the taxability of professional development programs conducted by institutes like ICAI and ICSI for their members. It analyzes whether such programs constitute a taxable service. It concludes that (1) professional development programs provided for consideration likely satisfy the definition of taxable service, (2) the principle of mutuality does not apply since the institutes and members have separate legal identities, and (3) delegate fees charged to members and non-members for such programs may be subject to service tax.