meaning of the sentence

Hello there As per section 65 (90a) of Chapter V of Finance Act 1994 renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre is not chargeable to service tax. I want to know what it means by "Educational Body". Are private schools and colloges and playschools for small kids which are not dependent on Govt. funding are educational body within the meaning of this section.

Under Notification 12/2003, value of gods sold by the service provider to the services receiver is exempted. Thus, for computation of value os services, the value of goods sold is to be excluded.