<h1>Service Tax Exemptions: RWAs, Drug Testing, Digital Cinema, and Tech Incubators; Effective March-April 2007.</h1> Resident Welfare Associations are exempt from service tax if a member's monthly contribution is Rs. 3000 or less. Technical testing and analysis services for newly developed drugs, including vaccines and herbal remedies, are also exempt. Digital cinema service providers are exempt from service tax for electronic content delivery to producers or distributors, excluding physical delivery. Technology Business Incubators and Science and Technology Entrepreneurship Parks are exempt from service tax, with required information submission. Services within incubates' premises are also exempt, subject to conditions. These changes are effective from March 1, 2007, and April 1, 2007, respectively.