With reference to serial No. 28(c) of notification No. 25/2012 dated June 20, 2012 which provides for exemption to service by RWA to its own members by way of reimbursement of charges or share of contribution up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex, the Board had clarified certain doubts regarding such exemption vide Circular No. 175 /01 /2014 – ST dated January 10, 2014 which have been discussed below:

SL No	Doubt	Clarification
1	If the per month per member contribution of any or some members of a RWA exceeds five thousand rupees, whether the exemption of five thousand rupees be available for such members?	No
2	Is threshold exemption under notification No. 33/2012-ST available to RWA?	Yes
3	Does ‘aggregate value’ for the purpose of threshold exemption, include the value of exempt service?	No
4	If a RWA provides certain services such as payment of electricity or water bill issued by third person, in the name of its members, acting as a ‘pure agent' of its members, is exclusion from value of taxable service available for the purposes of exemptions provided in Notification 33/2012-ST or 25/2012-ST?	Yes
5	Is CENVAT credit available to RWA for payment of service tax?	Yes

For detailed study of clarification issued by the Board, relevant portion of Circular ibid is appended as Annexure A.