https://www.taxtmi.com/article/detailed?id=1825 Exemption applies to services by an entity registered under section 12AA when those services are by way of charitable activities. Charitable activities include specified public health services, advancement of religion or spirituality, educational or skill programmes for vulnerable groups, preservation of environment, and other objects of general public utility subject to an annual value cap for that residual category. Both registration under section 12AA and that the service qualify as charitable activities are required; absence of the general public criterion or inclusion in taxable categories removes the exemption. en-us Sat, 21 Jul 2012 16:57:15 +0530 Sat, 21 Jul 2012 16:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1825 Exemption applies to services by an entity registered under section 12AA when those services are by way of charitable activities. Charitable activities include specified public health services, advancement of religion or spirituality, educational or skill programmes for vulnerable groups, preservation of environment, and other objects of general public utility subject to an annual value cap for that residual category. Both registration under section 12AA and that the service qualify as charitable activities are required; absence of the general public criterion or inclusion in taxable categories removes the exemption. Articles Service Tax Sat, 21 Jul 2012 16:57:15 +0530 https://www.taxtmi.com/article/detailed?id=1825