Service tax on services provided to trusts

This query is : Resolved

SWANAND AGASHE (Querist)
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23 February 2014 hello all, need a favour on following issue .... is exemption available on construction services provided to trusts?

CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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24 February 2014
Only exemption provided for religious building under mega exemption notification 25/2012-ST

Text as under:

Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-

(c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;