Non-Profit Wins Appeal: Activities Under Architects Act Deemed Exempt from Service Tax, Fees Not Taxable as Services.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.........