Seeks to amend Notification No. 25/2012- Service Tax, dated 20.06.2012, so as to make necessary amendment by substituting the clause (a) of entry 5 in opening paragraph - 40/2016 - Service Tax
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Service tax amendment substitutes exemption clause to cover renting of religious precincts by specified charitable entities. Substitutes clause (a) of entry 5 in the opening paragraph of Notification No.25/2012-Service Tax to provide that renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under the Income-tax Act, or a trust or institution registered under specified income tax provisions, or a body or authority covered under other specified income tax provisions, shall constitute the described category for service-tax purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax amendment substitutes exemption clause to cover renting of religious precincts by specified charitable entities.
Substitutes clause (a) of entry 5 in the opening paragraph of Notification No.25/2012-Service Tax to provide that renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under the Income-tax Act, or a trust or institution registered under specified income tax provisions, or a body or authority covered under other specified income tax provisions, shall constitute the described category for service-tax purposes.
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