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<h1>India Amends Service Tax Rules: Exempts Pre-School to Higher Secondary Education Institutions from Certain Taxes.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 10/2017-Service Tax, amending Notification No. 25/2012-Service Tax dated June 20, 2012. This amendment, effective April 1, 2017, modifies entry 9, clause (b) by adding a proviso that exempts certain educational institutions from the clause. Specifically, the exemption applies to institutions providing services for pre-school education and education up to higher secondary school or its equivalent. This change is made under the authority of section 93 of the Finance Act, 1994, and aims to address public interest considerations.