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of <h1>Understanding Tax Exemptions: Key Services in Negative List Under Section 66B Explained, Including Government and Educational Services.</h1> The text provides guidance on the negative list of services exempt from service tax under Section 66B of the Act. It outlines various service categories exempt from tax, including specific government services, Reserve Bank of India services, agricultural services, and educational services, among others. The document clarifies which government services are taxable, the definition of agriculture and agricultural produce, and the scope of educational services covered under the negative list. It also addresses services related to transportation, financial sectors, advertisements, and entertainment, detailing the conditions under which they may be exempt from service tax.
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