09 June 2010
As per 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”. Thus all persons providing a taxable service were brought under service tax net. Therefore, charitable institution, trusts and society required to charge service tax and pay to government,if they otherwise not covered under basic exemption .
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