Entity Registered Under Section 12AA of Income Tax ACT is liable to pay Service Tax, Service Tax

[rahul mittal]

Dear Sir,

An Entity is registered under Society Registration and also obtained certificate under section 12AA of Income Tax Act, and the society has organized an educational program for its members of the society and society has received an contribution from the members of the society and out siders for a specific purpose is liable to pay the service tax or not.

Posts / Replies

[Naveed S]

Sir,

Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities are exempted from payment of service tax.