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of <h1>Government Clarifies Service Tax Exemption for Renting Precincts of Religious Places Under Notification No. 25/2012, Sl. No. 5(a.</h1> The circular clarifies the scope of Notification No. 25/2012-Service Tax, specifically Sl. No. 5(a), regarding the exemption for services involving the renting of precincts of religious places meant for the general public. The term 'precincts' is not defined in the notification, leading to interpretation issues. Based on dictionary definitions and legal precedents, the government advises a broad interpretation, considering all immovable properties within the outer boundary walls of a religious place as part of its precincts. This interpretation extends the exemption to properties in the vicinity and under the same management as the religious place. Publicity and acknowledgment of the circular are requested.
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