Hello,
As per the circular no 175/01/14-st gives exemption to RWA which collects maintenance from its members upto Rs 5000 per month. If maintenance exceeds Rs 5000 per month service tax shall be liable to be paid.
Only the Resident Welfare Association are exempted , if the maintenance charges are collected by builder sevice tax is liable to be paid.
Thanks & Regards,
Ria Nagpal