GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 40/2016-Service Tax
New
Delhi, the 6th September, 2016
GSR__(E).-
In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.
25/2012-Service Tax, dated the 20th June, 2012, published
in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide
number G.S.R. 467 (E), dated the 20th
June, 2012, namely:-
In the said notification, in the opening paragraph, in entry
5, for clause (a), the following clause shall be substituted, namely:-
“(a) renting of precincts of a religious place meant for
general public, owned or managed by an entity registered as a charitable or
religious trust under section 12AA of the Income-tax Act, 1961(hereinafter
referred to as the Income-tax Act), or a trust or an institution registered
under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a
body or an authority covered under clause (23BBA) of section 10 of the
Income-tax Act; or”
[F. No.3354/45/2016 -TRU]
(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette
of India, Extraordinary by notification No. 25/2012 – Service
Tax, dated the 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th
June, 2012 and last amended by notification No.39/2016 – Service Tax,
dated the 2nd September, 2016 vide number G.S.R. 850(E), dated the 2nd September,
2016.