Service tax exemption for resident welfare associations depends on membership being residents and a per-member monthly cap. Exemption applies to resident welfare associations registered as co-operative societies that provide specified taxable services to their members, provided membership is limited solely to residents of the complex or locality and the association's receipts from any individual member for those services do not exceed the notification's per-member monthly cap.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption for resident welfare associations depends on membership being residents and a per-member monthly cap.
Exemption applies to resident welfare associations registered as co-operative societies that provide specified taxable services to their members, provided membership is limited solely to residents of the complex or locality and the association's receipts from any individual member for those services do not exceed the notification's per-member monthly cap.
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