New Delhi, the 1st March, 2007
10 Phalguna, 1928 (Saka)
Notification
No. 8/2007-Service Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts
the taxable services, specified in sub-clause (zzze) of clause (105) of section
65 of the said Finance Act, provided or to be provided, by a resident welfare
association where the sole criterion for its membership is the residential
status of a person in a residential complex or locality, to its members, from
the whole of the service tax leviable thereon under section 66 of the said
Finance Act, subject to the condition that the total consideration received from
an individual member by the said association for providing the said services
does not exceed three thousand rupees per month.
[F.No. 334/1/2007-TRU]
(R. Sriram) Deputy Secretary to the Government of India.