Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

Services provided byan educational institution by way of renting of immovable property and auxiliary educational services has been withdrawn.

Accordingly Exemption by way of auxiliary educational services and renting of immovable property by (and not to) specified educational institutes under S. No 9 will not be available.

However, Services provided to an educational institution, exempted from service tax, shall continue to be exempted in respect of renting of immovable property and auxiliary educational services.

Exemption for educational services withdrawn: renting and auxiliary services by institutions lose relief, services to institutions remain exempt. Exemption for auxiliary educational services and for renting of immovable property provided by educational institutions has been withdrawn; however, renting and auxiliary services provided to an educational institution continue to be exempt.