CBEC withdraws Service Tax Exemption for certain Educational Institutions

CBEC withdraws Service Tax Exemption for Educational Institutions providing education for Senior Secondary, Graduation, Post-graduation, Professional Courses, etc.

CBEC has amended Mega Exemption Notification No. 25/2012 to withdraw service tax exemption for educational institutions providing education for Senior Secondary, Graduation, Post-graduation, Professional Courses, etc. (i.e. other than those providing services by way of pre-school education and education up to higher secondary school or equivalent), w.e.f. 1 April, 2017, as under:

Exemption Withdrawn (Educational Institutions) CBEC Notification No. 10/2017 ST dt. 8 Mar. 2017 

G.S.R. 204(E).- ln 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 20th 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 20th June, 2012, namely:-

In the said notification, in the opening paragraph, in entry 9, in clause (b), after sub-clause (iv), the following proviso shall be inserted. namely:-

Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent”.

2. This notification shall come into force on the 1st day of April, 2017.

Note: The principal notification was published in the Gazette of India, Extraordinary. vide notification No. 25/2012- Service Tax, dated the 20th June, 2012 vide number G.S.R 467(E) dated the 20th June. 2012 and last amended vide notification No. 7/2017- Service Tax, dated the 2nd February, 2017 vide number G.S.R. 100(E), dated the 2nd February, 2017.

Leave a Reply

FREE NEWSLETTER

Please Signup

for 

CA Club's Daily Updates via Email