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<h1>Service tax exemption amendments expand and recast exempt services, redefining educational, hotel, waste treatment and commodity exemptions.</h1> The amendment revises the Mega Exemption Notification by inserting an exemption for Common Bio medical Waste Treatment Facility services to clinical establishments, substituting and omitting multiple exemption entries to redefine coverage for educational institutions (including student transport, catering, security, cleaning and examination services), hotels with declared tariffs below a specified threshold, specified agricultural inputs and commodities, non airconditioned contract carriage exclusions, municipal services, and loading/unloading/warehousing of rice and cotton; it also adds exemptions for certain services received from abroad and introduces a defined life micro insurance product, while updating key definitions including 'educational institution', 'life micro insurance product', 'radio taxi' and 'recognised sports body'.