CBEC vide Notification No. 10/2017-Service Tax dated March 08, 2017 has restricted Service Tax Exemption on Education Related Services up to Higher Secondary Schools only. The amended para of mega exemption Notification No. 25/2012-ST dated 20-06-2012 is read as under:
9. Services provided,—
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,—
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution;]
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.
[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
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 10/2017-Service Tax,
Dated: March 08, 2017
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 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.
[F. No.334/7/2017 -TRU]
Under Secretary to the Government of India
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.