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Service Tax on NGO - Lenting out Immovable property by NGO to NGO

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..... Service Tax on NGO - Lenting out Immovable property by NGO to NGO
Query (Issue) Started By: - Sunil Kumar Dated:- 11-8-2014 Last Reply Date:- 13-8-2014 Service Tax
Got 1 Reply
Service Tax
As per Service Tax Laws (Notification No. 25/2012) if one is registered with income tax authorities for this purpose under section 12AA the Income Tax Act, 1961 and carry out one or more of the speci .....

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..... fied charitable activities, the NGO shall be exempted from service tax. My question is that most of NGOs do many types of activities - few covered here (as charitable activities in service tax law) and few others. if few activities (not all) done by NGO are charitable activities as defined in service tax act, whether NGO would be exempted from service tax provisions. If yes, whether all activitie .....

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..... s (including commercial and those activities not defined as charitable activities here) are exempted from service tax? My next question is about lent out of office premises by a NGO (engaged in health and many other activities) to another NGO (engaged by education and food supplement). Whether this lent out would be exempted from service tax as owner NGO is engaged in public health awareness (whi .....

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..... ch is a charitable activities here)? Reply By Pradeep Khatri: The Reply: Dear Sunil, Service Tax would be applicable on such activities which are not specifically mentioned under charitable activities in Finance Act 1994 as amended from time to time. Regards, Team YAGAY and SUN (Management and Indirect Tax Consultants)
Discussion Forum - Knowledge Sharing .....

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