Exemption from Service tax to religious trust registered under Section 12AA of Income tax act is not unconstitutional
Vide notification dated 20.6.2012 service tax was imposed on the said service as exemption was granted only to entities registered under Section 12AA of the Act predominantly for religious purposes for general public by class legislation. Issue Declaring clause 13(c) of Notification No.25/2012 Service Tax dated 20.6.2012, as unconstitutional, void and illegal as it provides… Read More »