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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 


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.