Is service tax applicable on construction of temple


This query is : Resolved 

06 December 2012 a works contractor has a contract to construct a temple from an individual ...is service tax applicable on him or it exempt.

@VaibhavJ (Expert)
07 December 2012 Hi

Service tax is exempt on construction of a building owned by an entity registered under section 12 AA of the Income tax Act, 1961 and meant predominantly for religious use by general public.

Thanks//Vaibhav
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