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of <h1>Clarification on Service Tax Exemptions for Charitable Activities Under Notification No. 25/2012, Changes Effective April 1, 2013</h1> The scope of service tax exemptions for charitable activities as defined by Notification No. 25/2012, effective from July 1, 2012. Charitable activities include public health services, advancement of religion or spirituality, educational programs for disadvantaged groups, environmental preservation, and other public utilities. From April 1, 2013, the exemption for general public utility activities was removed, limiting the exemption to specific charitable activities. Registered charities engaging in these activities are exempt from service tax, provided they fall within the specified categories. The definition of 'rural area' excludes urban and municipal regions.
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