Housing society- ssi exemption

This query is : Resolved

CA Nikhil Jhanwar (Querist)
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19 March 2012 Resident Welfare Association is collecting society charges from members, (taxable under 'club or association service'; plus there is exemption on such charges upto Rs. 3000 p.m. (now revised to Rs. 5000 pm), gross receipts(value of invoices) is more than 10 lacs, but individual charges are less than 3000 p.m. except in two case where it is more than 5000 pm..My query is whether for calculating SSI exemption limit, amount received in respect of charges (lower than 3000 pm) will be included in it............and whether those two exception will liable to service tax.......urgent......