https://www.taxtmi.com/forum/issue?id=107753 Contributions collected by RWAs for common services are exempt up to a prescribed monthly ceiling per member; if a member's contribution exceeds that ceiling, the entire contribution of that member becomes ineligible for the exemption and service tax is leviable on the aggregate amount. Payments collected and remitted by the RWA as a pure agent for members, meeting rule conditions, are excluded from taxable value. The threshold exemption for small providers excludes exempt services from aggregate value. CENVAT credit may be availed and used for service tax payment. en-us Mon, 22 Dec 2014 12:50:05 +0530 Thu, 23 Jan 2025 15:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107753 Contributions collected by RWAs for common services are exempt up to a prescribed monthly ceiling per member; if a member's contribution exceeds that ceiling, the entire contribution of that member becomes ineligible for the exemption and service tax is leviable on the aggregate amount. Payments collected and remitted by the RWA as a pure agent for members, meeting rule conditions, are excluded from taxable value. The threshold exemption for small providers excludes exempt services from aggregate value. CENVAT credit may be availed and used for service tax payment. Discussion-Forum Service Tax Mon, 22 Dec 2014 12:50:05 +0530 https://www.taxtmi.com/forum/issue?id=107753