Notification w.e.f. 23-10-2015. Earlier the exemption was extendedto only Services by an entity registered under section 12AA of the Income tax Act, 1961 by way of ‘Charitable Activities’ which covered only activities relating to advancement of religion, spiritualityof religion, spirituality. Now by effect of this notification the service tax exemption is also available to activities relating to advancement of ‘Yoga’.
In fact it is a matter of pride that this ancient science of well being has even been recognised by the United Nations and 21.6.2015 was celebrated as International Yoga day. As a mark of our respect to this ancient science and spiritual discipline, the Government should contemplate issuing a retrospective exemption to activities relating to Yoga under section 11C of the Central Excise Act, read with section 83 of the Finance Act, 1994.