Exempts certain Taxable Services provided or to be provided by any commercial coaching or training centre in relation to preschool coaching and training and any coaching or training leading to grant of a certificate or diploma or degree or any educational qualification which is recognized by any law for the time being in force w.e.f. 1st May 2011.
New Delhi, the 25th April, 2011
Notification No. 30/2011 – Service Tax
G.S.R. (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, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service referred to in sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act, from the whole of the service tax leviable thereon under section 66 of the said Act.
2. This notification shall come into force on the 1st day of May, 2011.
[F. No. 334/3/ 2011 – TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
Sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act
(zzzzo) by any hospital, nursing home or multi-specialty clinic,—
(i) to an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business entity directly to such hospital, nursing home or multi-specialty clinic; or
(ii) to a person covered by health insurance scheme, for any health check-up or treatment, where the payment for such health check-up or treatment is made by the insurance company directly to such hospital, nursing home or multi-specialty clinic;