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of <h1>Resident Welfare Associations Eligible for Service Tax Exemption if Conditions in Notification No.8/2007 Are Met.</h1> The circular addresses the eligibility of resident welfare associations, registered as co-operative societies, for service tax exemption under notification No.8/2007-Service Tax, dated March 1, 2007. These associations can avail the exemption if they meet specific conditions: the services provided must be specified under section 65(105)(zzze) of the Finance Act, 1994, membership is restricted to residents of the complex or locality, and the total consideration from an individual member does not exceed Rs.3,000 per month. This clarification is issued with the approval of the Member (Budget).
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