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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 40/2016-Service Tax
New Delhi, the 6
th
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 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 467 (E), dated the 20
th
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 20
th
June, 2012, vide number G.S.R. 467 (E), dated the 20
th

June, 2012 and last amended by notification No.39/2016 - Service Tax, dated the 2
nd
September,
2016 vide number G.S.R. 850(E), dated the 2
nd
September, 2016.
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