12 November 2010
Service tax liability on renting of immovable property by a Charitable Trust registrered u/s 12A of Income Tax Act to a person carrying on business in the premises. An exemption is available to a religious body as per definition. whether charitable trust can be treated at par with religious body?
13 November 2010
In the service tax act they have not specified the word "religious body" but looking at the simple meaning of charitable trust, it is not considered as religious body so accordingly the exemption will not be available to charitable trust. But wait for another opinion...