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Clarification regarding scope of Notification No. 25/2012-Service Tax dated 20.06.2012 Sl. No. 5(a)

Service Tax - 200/10/2016 - Dated:- 6-9-2016 - Circular No. 200/10/2016-Service Tax F. No. 354/45/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated: 6th September, 2016 To Principal Chief Commissioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services Principal Commissioners/ Commissio .....

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Sl. No. 5(a). 2. The matter has been examined. The said notification exempts services by way of renting of precincts of a religious place meant for general public. 'Religious Place' has been defined in the notification to mean a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation or spirituality. 'General Public' according to the notification, means the body of people at large, sufficiently defined by some common quality of public .....

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rd 'precincts' as given in various dictionaries is as under:- Cambridge English Dictionary "The area that surrounds a building or place, especially one with a wall around it." Random House Unabridged Dictionary Precincts: "Precincts, the parts or regions immediately surrounding a place; environs: the precincts of a town. "The ground immediately surrounding a church, temple, or the like. " "A walled or otherwise bounded or limited space within which a buildin .....

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