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Exemptions

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(Querist)
08 September 2012 A religious Institution registered u/s 12AA of IT Act has rental income from commercial building situated outside the precincts of religious place. Is service tax applicable.
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CA Suresh Jain

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CA Suresh Jain (Expert)
08 September 2012 Dear Mr. Antony,
1. all the services rendered by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) are exempted under notification 25/2012 only if service rendered by way of charitable activities
2. In case of rental charges to qualify for exemption it is necessary that the place is precincts of a religious place meant for general public
The service referred by you does not fall under any of the above and therefore taxable

For further clarification please mail the query at sureshjain.nj@gmail.com and pay if you please Rs. 100 to 500 donation to the "KADAM" institute engaged in education to children of construction labours.
https://www.facebook.com/groups/kadamfoundation/
https://www.kadamfoundation.org/
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