With the Introduction of Negative List Regime in the year 2012, all services becomes taxable except the services which are covered in Negative List or which are exempted by government through issue of any exemption notification.
A new Notification: Notification No. 10/2017-Service Tax dated 8th March, 2017 has been issued by Government so as to withdraw exemptions granted earlier to few specific Services provided “to” an Education Institutions.
As per the aforesaid notification
“Nothing contained in clause (b) of aforesaid entry no.9 of Mega Exemption Notification No. 25/2012 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”. The aforesaid amendment will be effective from 1st April, 2017.
See full attached notification:
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