Service tax on repair & maintenance service to hospital

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One of our client having hospital a pvt. ltd. company under section 12AA I want to know whether repair & maintenance service (without any supply of goods i.e. not works contract) provided by partnership firm to them is taxable or not ??

Replies (1)

No it's not exempt. Serial no 13 of Mega exemption provides exemption to religious trust only. 

Here is the text of same

 

a building owned by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961)and meant predominantly for religious use by general public;

Regards

 


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