Non-levy of service tax on the services by way of advancement of Yoga - 42/2016 - Service Tax

Service tax non-levy on Yoga instruction by registered charitable entities suspends past liability for a defined historical period.

The Central Government directed that the service tax payable under section 66B on services by way of advancement of Yoga provided by entities registered under section 12AA for the period from 1 July 2012 to 20 October 2015 shall not be required to be paid, relying on powers under section 11C of the Central Excise Act read with section 83 of the Finance Act, noting a generally prevalent practice of non-levy during that period.