Precincts of religious place: exemption covers immovable property within outer boundary and adjacent property under same management. The circular clarifies that precincts in Notification No. 25/2012-Service Tax should be given a broad meaning: all immovable property of a religious place located within the outer boundary walls of the complex, and immovable property in the immediate vicinity owned by or under the same management, may be regarded as within the precincts and eligible for the renting exemption. Field formations are instructed not to take a restricted view and to publicize this interpretive guidance, reporting implementation difficulties to the Tax Research Unit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Precincts of religious place: exemption covers immovable property within outer boundary and adjacent property under same management.
The circular clarifies that precincts in Notification No. 25/2012-Service Tax should be given a broad meaning: all immovable property of a religious place located within the outer boundary walls of the complex, and immovable property in the immediate vicinity owned by or under the same management, may be regarded as within the precincts and eligible for the renting exemption. Field formations are instructed not to take a restricted view and to publicize this interpretive guidance, reporting implementation difficulties to the Tax Research Unit.
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