10 January 2009
Thanks Parvin...but the Act says renting of immovable property to or by a religious body is excluded.whether religious body includes charitable institution ?
10 January 2009
A charitable trust cannot be treated as a 'religious body' unless it is authorised to be engaged in any religious activity as its main activity. ref:-Taxmann's Service tax 24th edition page 1132. Accordingly if the charitable institution, referred in the query, does not satisfy the condition mentioned above provisions of Service Tax will attract.