Service tax on housing welfare society

Is Service Tax applicable on Housing Welfare Society. If no please tell the notification no. which is applicable on it.

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This is taxable under clubs or asociation service. Exemption under Noti.8/2007, if the monthly payment  per member does not exceed Es.3000/-.

This is taxable under clubs or asociation service. Exemption under Noti.8/2007, if the monthly payment  per member does not exceed Es.3000/-.

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