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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, inst .....

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nd meant predominantly for religious use by general public (d) …………. Analysis of the above exemption The exemption is available to specified services only, namely- Construction Erection Commissioning Installation Comp .....

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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 te .....

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under section 2(15) of the Income Tax Act. Exemption shall be available only after registration. Hence, services provided before availing registration remain taxable. Religion: Religion is an unending discovery into unknown world. It is a social inst .....

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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 consider .....

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g practice followed in particular religion, it will be considered as used for the purpose of religion. Such building may also have place of worship where different activities like celebration of marriage, holding of shok-sabha, preaching of mass in a .....

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