[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No.
10/2017-Service Tax,
New
Delhi, the 8th March, 2017
GSR_______(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, being satisfied that it
is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No.25/2012- Service Tax, dated the
20th June, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20th June,
2012, namely:-
In the said
notification, in the opening paragraph, in entry 9, in clause (b), after
sub-clause (iv), the following proviso shall be inserted, namely:-
“Provided
that nothing contained in clause (b) of this entry 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;”.
2. This notification shall come into force
on the 1st day of April, 2017.
[F.
No.334/7/2017 -TRU]
(Anurag
Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary vide notification No. 25/2012 - Service Tax, dated the 20th June, 2012 vide number G.S.R. 467 (E), dated the 20th June, 2012 and last amended vide notification No.7/2017 - Service Tax, dated the 2 nd February, 2017 vide number G.S.R. 100(E), dated the 2nd February, 2017.
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