20th June, 2003.
Notification No. 14/2003-Service Tax
In exercise of the powers conferred by 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 exempts the taxable services provided to any person by a mandap keeper for the use of the precincts of a religious place as a mandap, from the service tax leviable thereon, under section 66 of the said Act.
Explanation.- For the purpose of this notification, “religious place” means a place which is meant for conduct of prayers or worship pertaining to a religion.
2. This notification shall come into force on the 1st day of July, 2003.
[F.No. B3/7/2003-TRU]
