C.b.e.c. circular no. 80/10/2004-st dtd. 17.09.04

Dear All

please help by telling that the C.B.E.C. Circular No. 80/10/2004-ST dtd. 17.09.04 related to services provided for pure religious ceremonies or congregation is still applicable or not.

i have gone thru all the circulars and notification issued after mega notification Notification No.  25/2012-Service Tax but not able to find any Rescinding for this circulars. there is a notification for Rescinding of certain notification no. 34/2012-ST dt. 20-06-2012 but not able to find any answer.

in my opinion the above circular no. 80 of 2004 is still applicable and there is no service tax on services provided for pure religious ceremonies or congregation is still applicable or not

kindly advice with your expert advice.