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of <h1>Government Withdraws Service Tax Exemption for Resident Welfare Associations as of June 2012, Previously Enacted in 2007</h1> The Central Government, under Notification No. 8/2007-Service Tax dated March 1, 2007, exempts taxable services provided by resident welfare associations from service tax. This exemption applies when membership is based solely on residential status within a complex or locality, and the total monthly consideration received from an individual member does not exceed three thousand rupees. This was enacted under the Finance Act, 1994, in the public interest. However, this exemption was later rescinded by Notification No. 34/2012-Service Tax, dated June 20, 2012.
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