Exemption scope expanded to include land customs station, extending export-related service relief and effective from April first. Amendment substitutes the words 'port or airport' with 'port, airport or land customs station' in the Table against Sl. No. 1 of Notification No. 31/2012-Service Tax, thereby extending the exemption for specified services received by exporters of goods to land customs stations; made under sub section (1) of section 93 of the Finance Act, 1994, effective from 1 April 2015.