Lawn provided by charitable trust - subject to service tax

[CA.ANCHAL RASTOGI]

a charitable trust provide its lawn for both social like marriage as well as commercial purposes like exhibition diwali mela etc. wether it is liable for st or not

AI Summary

Charitable Trusts Hosting Events May Face Service Tax Under 'Mandap Keeper' Category; Possible Exemption If Income Is Below Rs.8 Lakhs A charitable trust providing its lawn for social and commercial events may be liable for service tax under the 'Mandap Keeper' service category, which includes all immovable properties. If the trust's taxable service income is below Rs.8 lakhs annually, it may qualify for an exemption for small service providers, thus avoiding service tax. Another perspective suggests that if the service is classified as 'Rent on Immovable Property,' service tax would not apply, as renting by or to a charitable trust does not attract service tax under this classification.