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of <h1>Service Tax Exemption Withdrawn for Overseas Vessel Goods Transport; New Exemption for Rural Banking Services Effective January 2017.</h1> The notification amends the previous notification No. 25/2012-ST dated 20th June 2012. It withdraws the service tax exemption for services related to the transportation of goods by a vessel from outside India to the customs station of clearance in India when provided by entities in non-taxable territories to similar entities. Additionally, it exempts services provided by business facilitators or correspondents to banking companies concerning accounts in rural branches. The amendments are made under the authority of the Finance Act, 1994, and take effect from 22nd January 2017.
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