ST - Renting of Precincts of a Religious Place

By Vijay Kumar

AS per Sl.No.5(a) in Notification No. 25/2012-ST, dated 20.06.2012, Services by a person by way of renting of precincts of a religious place meant for general public, are exempted.

Now this is amended to grant the exemption to renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act.

Please also see 2013-TIOL-1450-CESTAT-MUM

Notification No.40/2016-Service Tax., Dated: September 06 2016