Service tax on non - profit entity

The association should take it as input service credit and utilise it for payment of output service provided to it's members.They should charge service tax from it's members if any taxable service is provided to them as now association and it's members are treated as distinct person.Entry 28 of mega notification exempt the non profit association only in 3 situation,i.e in the case of trde union or if exempted service is being provided by the association or association is a housing society,if the association is not falling inthe abovesaid categories then service tax is payable.

Thank you prabhatji for your prompt reply. So can I take the input service tax in the month of March as the 

service tax bill for arrears was received in march 2013?? 

Thanks

you take the credit now as no time limit is prescribed under law for taking the credit.