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TMI BlogCharitable activitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... ritable activities. Meanings and Definitions: From 1.4.2012 to 31.3.2013 (K) charitable activities means activities relating to - ( i ) public health by way of - ( a ) care or counseling of ( i ) terminally ill persons or persons with severe physical or mental disability, ( ii ) persons afflicted with HIV or AIDS, or ( iii ) persons addicted to a dependence-formin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties had not exceeded twenty five lakhs rupees during 2011-12 (b) twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year From 1.4.2013 - Notification No. 3/2013-ST, dated 1-3-2013 . (K) charitable activities means activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... watershed, forests and wildlife . Amending Note: W.e.f. 1-4-2013, entry in (e) above had been deleted vide Notification No. 3/2013-ST, dated 1-3-2013 . Thus, this residual clause of general public utility for the purpose of charitable activities will not be in force. Thus, the benefit to charities providing services for advancement of any other object of general public utility upto &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed charity is doing any activity falling in negative list of services or is otherwise exempt, it is not required to pay service tax on that activity. In case, where its activity is covered explicitly in any of the specified charitable activities, it is exempt from service tax without any value limit. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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