Work contract in building of a chruch

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ajithkumar p.c (Querist)
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02 September 2012 Dear Sir,

Works contract carried out(say roofing work) in a building of a church, which is not registered u/s 12AA of IT Act, can claim exemption as per new service tax notification.

Thanks
Ajithkumar
9387413414

CA Suresh Jain

CA Suresh Jain (Expert)
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02 September 2012 The Contractor can not claim exemption on the basis of works contract for a Chruch which is not registered under 12AA of IT act.

There is no reverse charge in this case