TaxTMI 
TaxTMI 
Dear Sir,
We have registered under 12A(a) of the Income tax Ac, 1961.
Can we falls under the exempted category as mentioned in Not. 25/2006 vide para 4 of Service Tax. ?
What are the procedure to follow for the same?
Thanks in advance.
Falls under Negative List.
23 Jul 2012 
3 Replies 
1305 Views Asked by
Charitable activity exemption: registration alone doesn't exempt from service tax; renting commercial property remains taxable.
Registration under charitable income tax provisions does not automatically exempt services from service tax; exemption applies only where the service provided falls within the notification's specified charitable activities (public health, advancement of religion or spirituality, certain educational or skill programmes for defined beneficiaries, preservation of environment, and limited public utility activities subject to monetary limits). Renting commercial property to business users by a registered charitable entity is a taxable service even if the proceeds are used for charitable purposes. (AI Summary)
Registration under charitable income tax provisions does not automatically exempt services from service tax; exemption applies only where the service provided falls within the notification's specified charitable activities (public health, advancement of religion or spirituality, certain educational or skill programmes for defined beneficiaries, preservation of environment, and limited public utility activities subject to monetary limits). Renting commercial property to business users by a registered charitable entity is a taxable service even if the proceeds are used for charitable purposes. (AI Summary)