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Aapplicability of service tax on call centers and on charitable institutions.

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Pls clarify about applicability of service tax on call centers and on charitable institutions.
Service tax applicability: call centers and charitable institutions are taxable unless covered by a specific exemption. Call centre operations and services provided by charitable institutions attract service tax liability unless a specific exemption notification applies; liability depends on whether the particular services fall within prescribed exempt categories. (AI Summary)
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Ravi Chopra on Jan 14, 2006
Subject to exemptin notification, if any, with respct to servies, call centre and charitable institution are eligible to pay service tax.
rishi mohan on Feb 1, 2011

Call centres and Charitable institutions are liable to pay service tax.

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