https://www.taxtmi.com/circulars?id=54713 The circular clarifies that precincts in Notification No. 25/2012-Service Tax should be given a broad meaning: all immovable property of a religious place located within the outer boundary walls of the complex, and immovable property in the immediate vicinity owned by or under the same management, may be regarded as within the precincts and eligible for the renting exemption. Field formations are instructed not to take a restricted view and to publicize this interpretive guidance, reporting implementation difficulties to the Tax Research Unit. en-us Tue, 06 Sep 2016 00:00:00 +0530 Wed, 07 Sep 2016 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54713 The circular clarifies that precincts in Notification No. 25/2012-Service Tax should be given a broad meaning: all immovable property of a religious place located within the outer boundary walls of the complex, and immovable property in the immediate vicinity owned by or under the same management, may be regarded as within the precincts and eligible for the renting exemption. Field formations are instructed not to take a restricted view and to publicize this interpretive guidance, reporting implementation difficulties to the Tax Research Unit. Circulars Service Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54713