Are Charitable Institutions or Trusts Required to Collect Service Tax on Rent of Property ?

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Is a charitable hospital paid rent to a company then service tax should be applicable on rent or not? Sanjay , KolkataThe service tax laws brought one amendment vide notification 6/2005-ST dt 1/3/2005 , Finance Act 2006 replaced the term “commercial concern” in the definition of all service providers with the term “any person” ….

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