Renting of precincts of a religious place or conduct of any religious ceremony

Exemption for religious services: renting precincts to general public and conduct of religious ceremonies exempt from service tax.

Exemption applies to renting precincts of a religious place meant for the general public and to conduct of religious ceremonies. 'General public' means a body of people at large defined by an impersonal common quality; 'religious place' is primarily for prayer, worship, meditation or spirituality; and 'renting' includes permitting access, entry, occupation, use or similar arrangements in immovable property, such as letting, leasing or licensing. The Board clarified renting is taxable unless the place is meant for the general public, while religious ceremonies are exempt.