22 June 2012
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66 B of the said Finance Act, namely:
1 2 3 4 Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities.
Notification No.12/2012-Service Tax dated 17th March 2012
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