Services by way of advancement of Yoga provided by entities registered under Section 12 AA of Income-tax Act, 1961.

Central Government has exempted the following services from the levy of service tax:

S. No. Services Period of Exemption Vide Notification
1. Services provided by way of advancement of Yoga by entities registered under section 12AA of Income-tax Act, 1961 (Charitable or Religious Trusts and Institutions) The period from 1st July 2012 to 20th October 2015 Notification No. 42/2016-Service Tax, Dated: September 26, 2016
2. Transportation, by educational institutions to students, faculty and staff of such institutions Period commencing on and from the 1st April, 2013 to 10th July, 2014. Notification No. 45/2016-ST dated September 30, 2016

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)

Notification No. 42/2016-Service Tax
New Delhi, the 26th September, 2016

G.S.R. 914(E).- Whereas, the Central Government is satisfied that in the period commencing on and from the first day of July, 2012 and ending with the 20th day of October, 2015 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non-levy of service tax on the services by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994, on the service by way of advancement of Yoga provided by entities registered under section 12AA of Income-tax Act, 1961 (43 of 1961) in the said period, but for the said practice, shall not be required to be paid.

[F. No. 137/37/2016-Service Tax]

RAJEEV YADAV, Director

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