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Service tax on trust

This query is : Open 
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(Querist)
08 September 2012 Sir/Madam,
With effect from 01.07.2012 onwards whether Service Tax is to be collected from Trust for work done/Bills raised in the name of Trust.

Previously, Trust is not a commercial entity,Service Tax not collected from Trust.

In view of recent changes,based on negative list of Services,is Service Tax applies to Trust?
Thanks
Siva
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CA Suresh Jain

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CA Suresh Jain (Expert)
09 September 2012 Trust as such is not exempted from the tax.
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