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Certain Exemption to entities registered u/s 12AA

Service Tax - By: - CA Akash Phophalia - Dated:- 3-6-2015 - (Notification No. 25/2012- ST dated 20.6.2012) Serial No. 13(c) of Notification No. 25/2012-ST provides exemption to : Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of - (a)…………. (b)……….... (c) a building owned by an entity registered u/s 12AA of the Income Tax Act, 1961 (43 of 1961)a .....

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Entity registered u/s 12AA: Application for registration is required to made u/s 12A of the Income Tax Act and registration is granted u/s 12AA of the income Tax Act 1961. The Commissioner of Income Tax shall call for documents and make enquiry to test genuineness of the activities of the trust. Order shall be passed within 6 months from application accepting or rejecting the application. The registration is available only for the entities which are engaged in carrying out the charitable object .....

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doctrine, practice, tenets, historical background of given religion. The practices followed in different religions vary. For eg in Hindu religion, the naming ceremony of newly born child is held to fix the name of new born child and that is considered as religious activity. Predominantly for religious use: The practices, tenets, historical backgrounds of different religions are different. Therefore, functions performed by different religions differ. As long as the building is used for performin .....

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