17 December 2013
member not providing service to society.. though society as a whole providing many facilities to members. society will charge service tax from the members on the membership fee annual fee and on any such kind of receipt but only form those members from whom such receipts increase 5000 per month. but this exemption of 5000 is only on such collection on which they providing facilities taken from third party. if facility provided by authority directly no exemption at all. note: electricity charges in housing society are exempt if satisfies conditions of pure agent
CAclubindia
