<h1>Service Tax Update: 10 New Exemptions for Health, Charity, Arts, Sports, Construction, and Copyright Activities Explained.</h1> The guidance note outlines exemptions under the service tax system, detailing 88 existing exemption notifications, some of which are incorporated into a negative list. The new system proposes 10 exemption notifications, with specific exemptions for services to international organizations, recognized health care systems, registered charities, individual advocates, and arbitral tribunals. Exemptions also apply to coaching in arts, culture, sports, recognized sports bodies, certain construction projects, and copyright-related activities. Additionally, activities by performing artists in traditional forms are exempt, while others are taxable. The note also clarifies tax liabilities for intermediaries and services received from non-taxable territories.