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of <h1>Central Government Can Exempt Taxable Services from Service Tax Under Section 93 of Finance Act, 1994.</h1> Section 93 of the Finance Act, 1994, empowers the Central Government to exempt certain taxable services from service tax if it deems it necessary in the public interest. This exemption can be granted generally or subject to specified conditions through a notification in the Official Gazette. Additionally, the government can issue special orders for exemptions under exceptional circumstances, detailing the reasons for such decisions. This provision was amended by the Finance (No. 2) Act, 1998, effective from October 16, 1998.
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