Exemption for Service recepient ?

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Is there is any exemption for Service Receipent  if service receiver is “non profit Organisation” ?.

 

Service : Software development from TCS.

 

Thanks in Advance....

Replies (1)

service tax exemption is condition based, and not on the structure of constitution, if the receipent feels that he is liable to avail exemption of service tax payment, then he can approach service tax office and obtain exemption from concerned authority to get "specified services" without payment of service tax, otherwise service tax is chargable.

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