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Service by an club/association/society to own members

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....being in force, to its own members by way of reimbursement of charges or share of contribution - (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of service tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society o....

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....dated 20.06.2012) "7.11.8 What is the tax liability of a RWA on the charges collected from own members by way of reimbursement of charges or share of contribution for the common use of its members in a housing society or a residential complex. Service of an unincorporated body or a non- profit entity registered under any law for the time being in force to its own members up to an amount of &#837....