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Service tax category

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(Querist)
23 December 2015 A co-operative society is charging maintenance from its members.
My question is under which category of service tax it has to get service tax registration ?

Thanks.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 December 2015 Register it under maintenance and repair services. No registration and service tax payment is required if Rs. 5000 or less per month is collected as maintenance charges from each member.
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