Exemption from service tax to religious trust registered under Income-tax Act

Service tax : Clause 13(c) of Notification No.25/2012, dated 20-6-2012 which exempts only building owned by entity registered under section 12AA of

Income-tax Act and meant predominantly for religious use by general public, from payment of service, is not unconstitutional

[2016] 68 taxmann.com 154 (Punjab & Haryana)

HIGH COURT OF PUNJAB AND HARYANA

Punjab Unaided Technical Institutions Association

v.

Union of India