Service Tax exemption to educational institution from renting of immovable property not to apply except pre-school or higher secondary

Service Tax exemption to educational institution from renting of immovable property not to apply except pre-school or education up to higher secondary or equivalent. Amendment to Mega Exemption Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 10/2017-Service Tax,

New Delhi, the 8^th March, 2017

GSR (E).- 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 20^th 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 20^th 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 1^st day of April, 2017.

[F. No.334/7/2017 -TRU]

(Anurag Sehgal)

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 20^th June, 2012 vide number G.S.R. 467 (E), dated the 20^th 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 2^nd February, 2017.