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of <h1>Central Government exempts specific services from service tax under Finance Act 1994, including insurance and public telephones.</h1> The Central Government, under section 93 of the Finance Act, 1994, has exempted certain specified services from service tax, effective July 1, 1994. These exemptions include insurance schemes such as Personal Accident Social Security, Comprehensive Crop Insurance, and insurance for tribals, among others. Additionally, services exempted include public telephone calls from booths, and free telephones at airports and hospitals. This notification was later rescinded by Notification No. 34/2012, dated June 20, 2012.
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