Services provided by person located in a non- taxable territory

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..... n a non-taxable territory; Meaning & definitions: From 1.4.2012 to 31.3.2013 (K) "charitable activities" means activities relating to - (i) public health by way of - (a) care or counseling of (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (b) public awareness of preventive health, family planning or prevention of HIV infection (ii) advancement of religion or spirituality (iii) advancement of educational programmes or skill development relating to,- (a) abandoned, orphaned or homeless children (b) physically or mentally abused and traumatized persons ( .....

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..... ests and wildlife. Amending Note: W.e.f. 1-4-2013, entry in (e) above had been deleted vide Notification No. 3/2013-ST, dated 1-3-2013. Thus, this residual clause of general public utility for the purpose of charitable activities will not be in force. Thus, the benefit to charities providing services for advancement of any other object of general public utility upto ₹ 25 lakhs will not be available. However, the threshold exemption will continue to be available up to ₹ 10 lakhs. From 1.7.2012 to 29.1.2014 (s) "governmental authority" means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State .....

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..... ion; or (g) a regional council constituted under article 371A of the Constitution; 65B (35) "non-taxable territory" means the territory which is outside the taxable territory; Clarification by the Board (Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) "7.11.17 I am resident in Jammu and Kashmir and planning to construct a property in Delhi. I have got the architectural drawings made from an architect who is also resident in Jammu and Kashmir. Am I liable to pay service tax on architect services? No. Even though the property is located in Delhi- in a taxable territory- your architect is exempt from service tax as both the service provider and the service receiver is in a non-taxable territory. 7.11.18 I am .....

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