https://www.taxtmi.com/article/detailed?id=5564 Exemption from service tax applies only where two conditions are met: the service provider is registered under section 12AA of the Income Tax Act and the service is a notified charitable activity. Specific categories such as certain public health services, advancement of religion, education for vulnerable groups, and environmental preservation are exempt without value limit when explicitly listed. The residual public utility threshold exemption has been withdrawn. Separate exemptions exist for renting precincts of religious places and conduct of religious ceremonies when the place is meant for the general public. en-us Fri, 11 Apr 2014 12:27:11 +0530 Fri, 11 Apr 2014 12:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5564 Exemption from service tax applies only where two conditions are met: the service provider is registered under section 12AA of the Income Tax Act and the service is a notified charitable activity. Specific categories such as certain public health services, advancement of religion, education for vulnerable groups, and environmental preservation are exempt without value limit when explicitly listed. The residual public utility threshold exemption has been withdrawn. Separate exemptions exist for renting precincts of religious places and conduct of religious ceremonies when the place is meant for the general public. Articles Service Tax Fri, 11 Apr 2014 12:27:11 +0530 https://www.taxtmi.com/article/detailed?id=5564