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NOTE:
Section 66D Amendment: Specified Educational Services Removed from Negative List, Still Exempt via Notification No. 25/2012-ST.
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Amendment of section 66D - service tax - specified educational services - These services are proposed to be omitted from the Negative List but the service tax exemption on them is being continued by incorporating them in the general exemption notification (Notification No. 25/2012-ST as amended by notification No. 09/2016-ST, dated 1st March, 2016 refers)