https://www.taxtmi.com/article/detailed?id=6294 Notification No. 25/2012 ST exempts specified services (construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration) in relation to a building owned by an entity registered under section 12AA of the Income Tax Act and meant predominantly for religious use by the general public. Registration is obtained under section 12A/12AA after departmental verification within six months; the exemption applies only after registration, and services provided before registration remain taxable. Eligibility turns on predominant religious use and open access to the general public. en-us Wed, 03 Jun 2015 06:06:38 +0530 Wed, 03 Jun 2015 06:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6294 Notification No. 25/2012 ST exempts specified services (construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration) in relation to a building owned by an entity registered under section 12AA of the Income Tax Act and meant predominantly for religious use by the general public. Registration is obtained under section 12A/12AA after departmental verification within six months; the exemption applies only after registration, and services provided before registration remain taxable. Eligibility turns on predominant religious use and open access to the general public. Articles Service Tax Wed, 03 Jun 2015 06:06:38 +0530 https://www.taxtmi.com/article/detailed?id=6294