Government of India

   Ministry of Finance, Department of Revenue

 Office of the Commissioner of Central Excise

   Morello Compound,   M.G. Road   Shillong-793001

Tel. 91-0364-224751 / 2223030.    Fax. 91-0364-2223428 / 2226215.  E-Mail:  cexshill@excise.nic.in

                                                                                                                                          Trade Facilitation No. 03/2007-ST

                                                                           Dated Shillong, the 18th May / 2007

Subject: Exemption to Resident Welfare Association vide Notification No.8/2007-Service Tax, dated 01/03/2007 - Regarding.

            Trade and all concerned are informed that the C.B.E.C has clarified the scope of the Notification No.8/2007-ST, Dated 01-03-2007 , in respect of exemption  to Residential Welfare Association.

            A number of representions have been received from Co-operative Group Housing Societies who are providing taxable services under Section 65(105)(zzze) seeking whether a resident welfare association registered as a Co-operative Society with the Registrar of Co-operative Societies is entitled for the benefit of service tax exemption under Notification No.8/2007-Service Tax, dated 01/03/2007 or not.

            A Resident Welfare Association, even if it is registered as a co-operative society with the Registrar of Co-operative  Societies, is eligible to avail exemption from levy of Service Tax vide Notification No.8/2007-Service Tax,dated 01/03/2007, provided the following conditions are satisfied, namely :-

(1)   The exemption is available for the services specified under Section 65(105)(zzze) of the Finance Act,1994 and provided or to be provided by the Association to its  members.

(2)   The sole criterion for membership of the Resident Welfare Association is the residential status of a person in a residential complex or locality,i.e., membership of the association is restricted only to the residents of the complex or locality.

(3)   The value of total consideration received from an individual member by the association for providing the services should not exceed Rs.3000/- per month.

                      Authority:- F.No.137/68/2007-CX.4,dated 08/05/2007 , T.R.U., Deptt. of Rev., Min. of Fin.,G.O.I.

                                                                                                                                                                                                                                                                                  (KARNAIL SINGH)

                                                                                                       Commissioner, Central  Excise, Shillong.                       

C. No. IV-16/73/Tech/S.Tax/TN/2004/                                                                       Dated:

Copy forwarded for information and necessary action to :—

1.      The Chief Commissioner, Central Excise & Customs, Shillong Zone, ‘CRESCENS’ Building, M.G Road , Shillong 79301 .

2.      The Director General of Service Tax, 9th Floor, Piramal Chambers, Jijibhoy Lane , Lalbaug, Parcel, Mumbai 400012.

3.      The Commissioner, Central Excise, Dibrugarh.

4.      The Commissioner of Customs (Prev), N.E.R., Shillong.

5.      The Appellate Commissioner, Central Excise, Guwahati.

6.      The Additional Commissioner (Tech/P&V), Central Excise, Shillong.

7.      The Additional Commissioner (Law), Central Excise, Guwahati.

8.      The Senior Departmental Representative, CEGAT, Kolkata Bench, Bamboo Cottage, 169, Acharya Jagadish Chandra Bose Road, Kolkata.

9.      The Departmental Representative, CEGAT, West Block No. 2, R.K Puram, New Delhi 110016.

10.  The Deputy/Assistant Commissioner (Tech/AE/Audit), Central Excise, Shillong.

11.  The Deputy/Assistant Commissioner, Central Excise, All Divisions under Shillong Commissionerate/Audit Hqrs. Guwahati/Service Tax Cell, Guwahati.

12.  The Superintendent, Adjudication/AE/Appeal/Audit/Law/Statistics, Central Excise, Shillong.

13.  The Superintendent, Central Excise, All Ranges under Shillong Central Excise Commissionerate.

14.  The Income Tax Bar Association, C/o M/s S.H Agarwalla & Co. Chattered Accountants, Rotary Road, Dibrugarh 786001 (Assam).

15.  All Trade Association/Chamber of Commerce under Shillong Central Excise Commissionerate.

16.  All R.A.C. Members under Shillong Central Excise Commissionerate.

17.  The A.C.A.O, Central Excise, Shillong

18.  The P.A.O., Customs & Central Excise, Shillong

19.  P.A. to Commissioner, Central Excise, Shillong.

20.  Computer Cell, Central Excise, Shillong.

21.  Guard File.

                         (K.C JOHNY)

                                                                                                                                            Additional Commissioner (S.Tax)