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c) Prisoners or
d) Persons over the age of 65 years residing in a rural area,

(iv) Preservation of environment including watershed, forests & wildlife.

CCP 08.03.04.00
The Shirdi Sai Baba Trust is a religious trust, registered under section 10(23C)(v) of the Income Tax Act

1961. The trust has a number of rooms, community halls and shops which it gives out on rent.
Calculate the value of taxable service taking into consideration the relevant notification. For the month
of June 20XX, it furnishes the following details:-
S.No. Particulars ₹

1 Renting of Rooms:
(i) 2 Rooms were rented for ₹900 each per day 1,800
(ii) 5 Rooms were rented for ₹1,100 each per day 5,500
2 Renting of Community Halls:

(i) 3 Community Halls for performance of wedding ceremonies for ₹ 25,000 per day 75,000
(ii) 1 Community Hall for performance of various religious ceremonies for ₹ 8,000 per day 8,000
3 The trust has 5 shops located just across the temple which it has rented to individuals
75,000
for running their business. These are retails mainly involved in selling goods required for

performing various religious ceremonies. Each has been rented for ₹ 15,000 per month.

4 Meditation Hall provided on rent for ₹ 100 per day 3,000
Answer:-

Calculation of value of taxable service for the month of June 20XX:-
Sr.No. Particulars ₹

1 Renting of Rooms: (Note-1)
(i) 2 Rooms were rented for ₹ 900 each per day -
(ii) 5 Rooms were rented for ₹ 1,100 each per day 5,500

2 Renting of Community Halls: (Note-2)
(i) 3 Community Halls for performance of wedding 75,000
ceremonies for ₹ 25,000 per day
(ii) 1 Community Hall for performance of various religious ceremonies for ₹ 8,000 per -

day
3 Rented 5 retails shops of Trust across the temple mainly involved in selling goods 75,000
required for performing various religious ceremonies for ₹ 15,000 per month per shop
(Note-3)

4 Meditation Hall provided on rent for ₹ 100 per day (Note-4) -
Value of taxable service 1,55,500
Notes:- Exemption for Renting of precincts of a religious place meant for general public, owned or managed
by a charitable or religious trust registered u/s 10(23C) of Income-tax Act, 1961 is as under:

1) Renting of rooms where the rent charged is less than ₹ 1,000 per day is exempt.
2) Renting of community halls where the rent charged is less than ₹ 10,000 per day is exempt.
3) Renting of shops where the rent charged is less than ₹ 10,000 per month is exempt.
4) Meditation Hall is in the precincts of religious place and renting charges are less than ₹ 10,000 per day.

Hence, the exemption is available.

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