Service Tax Exemption on  Service of transportation, by educational institutions to students, faculty and staff for the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014.

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

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 45/2016-Service Tax

New Delhi, the 30th September, 2016

G.S.R. (E).- Whereas, the Central Government is satisfied that in the period commencing on and from the first day of April, 2013 and ending with the tenth day of July, 2014 (hereinafter referred to as the said period) according to a practice that was generally prevalent, there was non levy of service tax, on the provision of the service of transportation, by educational institutions as defined in clause (1) of section 66 D of the Finance Act, 1994 (32 of 1994) during the said period, to students, faculty and staff of such institutions 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, 1944 (32 of 1994), the Central Government hereby directs that the service tax payable under section 66B of the Finance Act, 1994 but for the said practice, on the service of transportation, by educational institutions as defined in clause (1) of section 66 D of the Finance Act, 1994(32 of 1994) during the said period, to students, faculty and staff of such institutions, shall not be required to be paid.

[F. No. 137/73/2015- Service Tax]

(Rajeev Yadav)
Director to the Government of India

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Category : Service Tax (3296)
Type : Notifications (15447) Notifications/Circulars (30846)

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