Chartered Accountant
214 Points
Joined February 2009
As per the Exemption, its specified only to Religious Places:
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity
registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961
(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub
clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act:
Provided that nothing contained in (b) of this exemption shall apply to,-
(i) renting of rooms where charges are Rs 1000/- or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs
10,000/- or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are Rs 10,000/-or
more per month
Hence, RCM applicable as said by above experts.