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        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.

        <h1>Service tax exemption for resident welfare association services to members, subject to a per member payment cap.</h1> Exempts taxable services supplied by a resident welfare association to its members where membership is solely determined by residential status, under powers of the Finance Act, subject to the condition that total consideration charged to any individual member for those services does not exceed three thousand rupees per month.

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