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Government has revised Clause 9 Related to Service Tax Exemption vide Notification No. 10/2017-Service Tax, dated 08.03.2017 and revised Exemption Clause 9 is as follows :-

9. Services provided,-

(a) By an educational institution to its student, faculty and staff;

(b) To an educational institution, by way of,-

(i) Transportation of student, 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;”.

** Inserted vide Notification No. 10/2017-Service Tax, dated 08.03.2017

Comment: Transportation, Catering, Security, Conduct of exam etc. Services provided to Educational Institutions providing education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force and education as a part of an approved vocational education course will not be eligible for exemptions provided under clause 9(b) of Mega Exemption Notification.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 10/2017-Service Tax,

New Delhi, the 8th March, 2017

GSR 204(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 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]

(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 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.

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