FAQs - NGO sector/Charitable Trusts/Charitable Societies
What is the service tax liability on construction of a religious building?
Service tax is exempt on construction of a building owned by an entity registered under section 12 AA of the Income tax Act, 1961 ...Read More
I am engaged in construction of hospitals and educational institutes. Am I required to pay service tax?
If you are constructing such structures for the government, a local authority or a governmental authority, you are not required to pay service tax. If...Read More
What is the scope of exemption to coaching or training in recreational activities?
There is exemption from service tax to training or coaching in recreational activities relating to arts, culture or sports. The benefit is available t...Read More
Am I liable to pay service tax for conducting religious ceremonies for my client?
No. Conduct of religious ceremonies is exempt under Sr. no. 4 of mega exemption. Religious ceremonies are life-cycle rituals including special religio...Read More
Is renting of precincts of a religious place taxable?
Yes. However, exemption is available only if the place is meant for general public. General public is also defined in the mega notification 25/20...Read More
What is the tax liability of a registered charity on their activities?
If a registered charity is doing any activity falling in negative list of services or is otherwise exempt, it is not required to pay service tax on th...Read More
I am a registered charity. How do I know that activities provided by me are charitable activities?
You are doing charitable activities if you are registered with income tax authorities for this purpose under section 12AA the Income Ta...Read More
Who all are covered as paramedic?
Paramedics are trained health care professionals, for example nursing staff, physiotherapists, technicians, lab assistants etc. Services by them in a ...Read More
Are all health care services exempt?
No. only services in recognized systems of medicines in India are exempt. In terms of the Clause (h) of section 2 of the Clinical Establishments Act, ...Read More