akshay (article assistant) (29 Points)
25 January 2016
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 25 January 2016
Yes service tax is applicable
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exemption is available only to
(i) any body established or constituted by or under any law for the time being in force; or
(ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or
(iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable, religious or political nature; or
(iv) any person or body of persons associated with press or media;
(Section 65(25a) of the Finance Act, 1994)
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