Service tax liability on charitable institution

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If the Trust is Registered U/s 12A of the Income Tax Act

I have two Doughts

1. Trust have a One Big Hall and it is give rent for Marriages and other functions. 

2. Trust also have a Two Floors Bulding

The above two situations Trust  to collect Service Tax or Not

Replies (2)

Yes, Service tax is to be levied on trust in the said case.

 

Yes, ST surely leviable as it is not a charitable activity.

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