https://www.taxtmi.com/article/detailed?id=5600 Services by Resident Welfare Associations to members can be taxed because an unincorporated association and its members are treated as distinct persons; Notification 25/2012 ST exempts certain member collections but clause 28(c) provides a per member monetary limit for sourcing third party goods or services. The article concludes that where any one member's contribution exceeds the stipulated limit, the entire collection from that member is taxable (rather than only the excess), CBEC has so clarified, and associations should segregate input credits and substantiate reimbursements to exclude them from valuation. en-us Fri, 02 May 2014 06:27:38 +0530 Fri, 02 May 2014 06:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5600 Services by Resident Welfare Associations to members can be taxed because an unincorporated association and its members are treated as distinct persons; Notification 25/2012 ST exempts certain member collections but clause 28(c) provides a per member monetary limit for sourcing third party goods or services. The article concludes that where any one member's contribution exceeds the stipulated limit, the entire collection from that member is taxable (rather than only the excess), CBEC has so clarified, and associations should segregate input credits and substantiate reimbursements to exclude them from valuation. Articles Service Tax Fri, 02 May 2014 06:27:38 +0530 https://www.taxtmi.com/article/detailed?id=5600