Scope of service tax exemption narrowed: clause (b) limited to pre school through higher secondary education, others excluded. Inserts a proviso in entry 9, clause (b) after sub-clause (iv) to provide that clause (b) shall not apply to educational institutions other than those providing pre-school education and education up to higher secondary school or equivalent, thereby preserving clause (b)'s applicability to pre-school through higher secondary institutions; effective from the first day of April, 2017.