22 August 2007
An autonomous body set up by the Central Govt. running with the principle of non-commercial,non-profit making,non-political. Registered as Society, Public Trust Income Tax registration u/s 12A Exemption u/s 80 G Sales Tax exemption Exempt from contribution to Charity Commissioner as'' Trust is for SECULAR EDUCATION'. As per MOA the income&property of the Trust shall be utilised solely towards the promotion of the aims and objects and no part of the same shall be paid or transferred directly or indirectly by way of DIVIDEND ,BONUS OR PROFIT - SURPLUS if any earned from time to time is ploughed back for attainment of the objectives of the Trust. As per Rules in the event of dissolution, its property if any after settling its debts and liabilities will be vested with Central Govt. OBJECTIVES; The main objective is to generate,develop and sustain at national level ,a voluntary movement on OCCUPATIONAL SAFETY AND HEALTH (OSH) by conducting educational campaigns to prevent accidents and occupational hazards to emoloyees,employers. ACTIVITIES; Conducting training,seminar,conferences,Safety Audit,publishing News Letter,Journals ,safety posters, calendar relating to OSH.All these activities are educational and running on "no-profit no loss basis" INCOME TAX STATUS ITAT Mumbai held the above activities as Educational and granted exemption u/s10(22) -for 12 years. The tribunal held that "it is not necessary that there should be a regular school or college and regular classes. The activities of the assessee for training pupil by conferences,seminar training courses,safety films to the factory workders,common people and even to Govt.departments as educational activity". Presently claiming exemption u/s 11. Kindly advice whether Service Tax is applicable .
23 August 2007
Public Trust is not exempted from service tax. But, the activities of your trust do not fall under taxable services and hence, trust in question is not liable to pay service tax.
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