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[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 8
th
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 20
th
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 20
th
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 1
st
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 20
th
June, 2012 vide number G.S.R. 467 (E),
dated the 20
th
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 2
nd
February, 2017.
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