Service tax exemption for educational institution transportation suspends retrospective liability for the period of prior non-levy practice. Central Government directs that service tax payable under section 66B on transportation services provided by educational institutions to students, faculty and staff during the specified prior period, which was not levied due to a generally prevalent practice, shall not be required to be paid, pursuant to powers under section 11C of the Central Excise Act read with section 83 of the Finance Act.