Service tax exemption for transport of specified goods by rail removes service tax on listed categories. Exempts from service tax the taxable service of transport of goods by rail where the goods are those specified in the Table, including defence equipment, railway materials, postal mail bags, relief materials, passengers' luggage, certain parcels and a listed range of low-rate or below-train-load/wagon-load commodities, and kerosene for public distribution and petroleum products booked by public sector oil companies; exemption effected under powers in section 93 of the Finance Act and effective 1 September 2009.