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<h1>Service Tax Exemption for Goods Transport Agency Services Retroactively Validated by Finance Act, 2009 Under Section 93</h1> The notification exempts certain taxable services provided to a goods transport agency from service tax, effective from January 1, 2005. Issued by the Central Government under section 93 of the Finance Act, 1994, it replaces a previous notification from June 2008. This exemption applies to services specified in various sub-clauses of section 65 and is contingent on the service provider's invoice detailing the goods transport agency's name, address, and consignment note details. The Finance (No. 2) Act, 2009, validates this exemption retrospectively, allowing for refunds of service tax collected under these conditions, with refund claims to be made within six months of the bill's presidential assent.