Exemption notification for educational institutions

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2011 Is there any circular/notification for exemtption from service tax on rent collected from educational societies. If yes please give me the number and date

Ramana

U S Sharma

U S Sharma (Expert)
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01 September 2011 Similarly, renting or immovable property in the following cases is also excluded from the scope of this
taxable service, namely:-

(i) renting of immovable property by a religious body

(ii) renting of immovable property to a religious body

(iii) renting of immovable property to an educational body, other than commercial training or
coaching centre.

http://www.servicetax.gov.in/st-profiles/renting-imovablepropty.pdf