Dear Sir,
An Entity is registered under Society Registration and also obtained certificate under section 12AA of Income Tax Act, and the society has organized an educational program for its members of the society and society has received an contribution from the members of the society and out siders for a specific purpose is liable to pay the service tax or not.
Charitable Entities Registered Under Section 12AA Exempt from Service Tax for Educational Programs and Contributions An entity registered under section 12AA of the Income Tax Act, which has organized an educational program and received contributions from its members and outsiders, questioned its liability to pay service tax. The response clarified that services provided by an entity registered under section 12AA for charitable activities are exempt from service tax. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
