withdrawal of exemption of educational institute.
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In exercise of the powers conferreed by sub-section (1) of section 93 of the Finance Act, 1994, the Central Government, being satisfied that it is neccesary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/2012 Service Tax, dated the 20th June, 2012, published in the Gazette of India, namel:-
In the said notification, in the opening paragraph, in entry 9, in clause (b), after sub-clause (iv), the following proviso shall be inserted, namely:-
"Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services ny way of pre-school education and education up to higher secondary school or equivalent;".
This notification shall come into force on the 1st day of April, 2017.
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In the said notification, for the words ” www.aces.gov.in“the words “www.cbic-gst.gov.in“shall be substituted.
Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in.
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