RWA providing services to own members; contributions exceeding Rs. 5,000 p.m. fully liable to ST

GST : Section 93, Read With Section 67, of The Finance Act, 1994 - Exemptions - Service Tax - Unincorporated/Non-Profit Entity Arranging Exempt Services for Its Members - CBEC Clarifies in Respect of Exemption Under Entry 28(C) of Notification No. 25/2012-ST That : (I) If Amount Exceeds Rs. 5,000 P.M., Full Amount Would be Taxable ; (II) SSI-Exemption, Pure Agent Benefit and Cenvat Credit Benefit Would be Available to Resident Welfare Association (RWA); (III) Benefit of Pure Agent Would Not be A