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’.