https://www.taxtmi.com/highlights?id=79875 Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption notification and negative list exemption - HELD: Appellant's activity covered under Entry No. 9 of mega exemption notification exempting services by any person other than business entity - appellant a statutory body carrying out functions under Architects Act without commercial motive - fees collected for regulatory purposes like inspection, approval of institutions, promotion of architectural education - appellant registered as charitable trust under IT Act - department's circular clarifying exemption for educational institutions - prior circular stating no service tax on statutory f..... en-us Tue, 30 Jul 2024 08:08:36 +0530 Tue, 30 Jul 2024 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79875 Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption notification and negative list exemption - HELD: Appellant's activity covered under Entry No. 9 of mega exemption notification exempting services by any person other than business entity - appellant a statutory body carrying out functions under Architects Act without commercial motive - fees collected for regulatory purposes like inspection, approval of institutions, promotion of architectural education - appellant registered as charitable trust under IT Act - department's circular clarifying exemption for educational institutions - prior circular stating no service tax on statutory f..... Highlights Service Tax Tue, 30 Jul 2024 08:08:36 +0530 https://www.taxtmi.com/highlights?id=79875