Services provided   by   a person by way of conduct of any religious ceremony are exempt from service tax.


Hence,Pooja peformed by Saints/Priests as per different religous texts(on birth,death etc) is covered in Mega Exemption Notification and hence exempt from Service tax 


  1. Exemptions and Abatement
  2. Different Exemptions

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.