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    <title>Exemption from Service Tax if service provided to the trust registered under section 12AA of Income Tax Act 1961</title>
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    <description>Entry 13(c) requires predominately religious use and thus does not cover construction of a school; the claimant should instead press exemption under Entry 13(a) by proving trust registration, that the construction furthers the trust&#039;s charitable object of education, and supporting the claim with the trust deed, registration, documentary evidence and the cited CESTAT order, while taking account of amendments that narrowed educational-service exemptions for the relevant period.</description>
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      <title>Exemption from Service Tax if service provided to the trust registered under section 12AA of Income Tax Act 1961</title>
      <link>https://www.taxtmi.com/forum/issue?id=120072</link>
      <description>Entry 13(c) requires predominately religious use and thus does not cover construction of a school; the claimant should instead press exemption under Entry 13(a) by proving trust registration, that the construction furthers the trust&#039;s charitable object of education, and supporting the claim with the trust deed, registration, documentary evidence and the cited CESTAT order, while taking account of amendments that narrowed educational-service exemptions for the relevant period.</description>
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