Exemption to service tax


This query is : Resolved 

(Querist)
13 May 2010 can there be a exemption/circular/ notification to service provided to charitable trust ?If yes then give the details

13 May 2010 Vide notification 6/2005-ST dt 1/3/2005, Finance Act 2006 replaced the term “commercial concern” in the definition of all service providers with the term “any person” . Now charitable institutions, trusts and societies are required to charge service tax and pay to government if they are otherwise not covered under basic exemption limit.


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