Service Tax in Co-operative Housing Societies


Whether Housing Societies are liable to pay Service Tax on various charges, fees and other amounts collected from the members?


Yes. As per the clarification given by Jt. Commissioner of Service Tax, Mumbai under Ref. No.V/ST/HQ/Tech/Ref-25/06/1956. The amounts liable for

Accounts liable for Service Tax payment : 
(i) Common Electricity
(ii) Repairs Maintenance of lifts
(iii) Service Charges
(iv) Car parking charges
(v) Insurance
(vi) Charges for health club, swimming pool, etc.
(vi) Use of terrace, etc for functions to non-members
(vii) Sale of terrace space and compound for hordings
The following accounts are not liable for Service Tax Payments :
(i) Property Tax
(ii) Water/Sewerage Tax
(iii) Contribution to Repairs & Maintenance Fund
(iv) Major Repair Fund
(v) Contribution to Sinking Fund
(vi) Interest on defaulted charges
(vii) Repayment of loan and interest
(viii) Non-occupancy charges
(ix) Lease Rent
(x) Non-Agricultural Tax
(xi) Admission / Entrance Fees
(xii) Issue of shares
(xiii) Deposits
(xiv) Premium on transfer
(xv) Voluntary donations

Service Tax Structure : (Courtesy: Hemant Agrawal)

1. Service Tax @ 10.2% is applicable on all CHS
2. Cumulative collection “UPTO” 10 lakh rupees of CHS Services charges, is exempt and after that 10.2% service tax has to be recovered from members and deposited within 15 days of collection.
3. This rough-on works out to exempted limit upto Rs. 3000/- per CHS member. Obviously small and medium size CHS’s would not come under the Service Tax criteria.
4. Check out the following link for Service Tax on CHS’s.

Courtesy :


Are We McPatients For McDoctors And McHospitals?

Are doctors and hospitals solely driven by commercial motives?

One is saddened and angry reading about the untimely demise of Justice J S Verma, allegedly due to the negligence of the doctors at Medanta Hospital in Gurgaon. But the long-suffering common man may see a silver lining: finally, the issue of medical negligence is under the scanner. Justice Verma’s death is a wake-up call to the nation’s leading citizens, ruling class and intellectuals.

Thirty-four eminent personalities, including former Chief Justice MN Venkatachaliah, former Justice RS Sodhi, former Solicitor General Soli Sorabjee, former Additional Solicitor General Gopal Subramaniam and activist Aruna Roy, have written to the Prime Minister pledging their support for looking into the alleged negligence of Medanta Hospital. Pinning responsibility for Justice Verma’s death on and prosecuting those responsible will help send a message to the entire medical fraternity. But it will be a miracle if that makes the medical community more careful in future.

Click Here for the full article

Raw organic fruits and vegetables can cure cancer

Raw organic fruits and vegetables can cure cancer, so why don’t oncologists tell their patients?

So why don’t oncologists talk about RAW foods, which are full of nutrients, oxygen for the cells (the cure for cancer) and the RAW REGIMEN when people are on their “death beds” or “sent home to die” with pancreatic cancer, liver cancer or cancer of some other organ that you have to have to survive? When cancer spreads to the lymph nodes or the spinal column, why don’t doctors, surgeons and oncologists tell their patients about these RAW foods that give them the best chance at recovery? And I mean permanent remission and recovery. Are these “Western Medicine” practitioners evil, money-grabbing cons or are they just ignorant, miseducated and unknowing? How could that be? How could you be trained to do surgery or read lab results and not know ONE THING about nutrition? Do some of them know but are not saying because their income would drop to about 25% of what they make now, using dangerous chemicals to treat a chemical-driven disease? No oncologist in the world suggests medicinal mushrooms, and take a big guess why! (

Click Here for the full detailed explanation at