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Service tax for trust liable exemption u/s 80g

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Querist : Anonymous (Querist)
02 July 2013 can service provider charge service tax for service provided to trust who is liable for exemption u/s 80g
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
02 July 2013 YES SERVICE TAX NEED TO BE CHARGED FROM TRUST
EXCEPT WHEN SERVICES
1. PROVIDED FROM OUTSIDE INDIA
OR
2. PROVIDED IN RELATION TO CONSTRUCTION REPAIR MAINTAINENCE RENOVATION ALTERATION OF BUILDING OWNED BY RELIGIOUS TRUST.

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