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Service provided to charitable institution

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(Querist)
01 June 2010 Are Construction(Residential/Commercial) Services and Works Contract Services provided to Hospitals, temples which are registered under trust act, are taxable under service tax??

I have heard that service tax will be attracted when it is used for the purpose of commerce or industry..
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CA. B.SRINIVASULU

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CA. B.SRINIVASULU (Expert)
01 June 2010 Only construction of residential properties are exempted from service tax and all other constructions are subject to service tax.

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