[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART ll, SECTION 3, SUB-SECTION (i)]
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
No. 42/2016-Service Tax
New Delhi, the
26th September, 2016
4 Asvina, 1938 Saka
G.S.R. (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, 2016 (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.
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