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Renting of Precincts of a Religious Place

Service Tax - Started By: - Aliasgar Tambawala - Dated:- 28-3-2015 Last Replied Date:- 30-3-2015 - Querist is a Public Religious Trust registered with the Charity Commissioner, Maharashtra State under the provisions of The Bombay Public Trusts Act, 1950 and is also registered with the Income Tax Authorities u/s 12A of the Income Tax Act, 1961. The querist was formed prior to 1961. The Querist owns a building on the ground floor, 1st Floor and 2nd Floor of which is a masjid premises. The Querist .....

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their Shelter Cabinet on the terrace premises of Masjid premises (being owned by the Querist), will the same be exempt from Service Tax applicability being meant for general public? - Reply By Naveed S - The Reply = Sir,As per your query you are using the building premises for commercial services and not for religious purpose used by general public, hence this exemption is not available,However exemption from service tax is available if such rent income is less than ₹ 10 lacs p.a. - Reply .....

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Mandap keeper service - Their only contention of revenue is that marriage hall is not within the temple premise, but it is in the temple s property, for which they relied upon the dictionary meaning of precinct . - Commissioner (Appeals) in impugned order has come to a conclusion that marriage hall is within the precincts of the temple. - we find from the photographs that the entire temple complex and marriage hall is enclosed by a boundary wall to indicate that entire property is within the te .....

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