<h1>Service Tax Changes: Education, Copyright, and Transportation Exemptions Revised; Charitable Benefits and Construction Abatement Adjusted.</h1> Effective April 1, 2013, several changes are made to service tax exemptions. Exemptions for auxiliary educational services and renting property by educational institutes are removed. Copyright exemptions for films now apply only to cinema hall exhibitions. Non-air-conditioned restaurants no longer need an alcohol license for exemptions. Transportation exemptions are harmonized, excluding petroleum, postal, and household goods by rail or vessel, but allowing agricultural and defense items for goods transportation agencies. Exemptions for public vehicle parking and government aircraft maintenance are withdrawn. Charitable activity definitions change, reducing benefits for certain services. Construction abatement is reduced from 75% to 70% effective March 1, 2013.