Service exemption for specified services within ports and airports removes service tax liability on listed public and utility services. Exemption from service tax applies to specified services when provided within a port or an airport, covering repair of government-owned vessels, repair treated as manufacture, supply of water and electricity, medical treatment by recognised health establishments excluding cosmetic/plastic surgery, formal education (excluding commercial coaching), fire service agency services, and pollution control services; government-vessel exemption excludes public sector undertakings and the exemption operates only where the services are performed within the port or airport.