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<h1>Advance payments before July 1, 2010, exempt from service tax under Section 93, excluding specific services.</h1> Advance payments received before July 1, 2010, for new and extended services are exempt from service tax, except for 'Commercial Training or Coaching Centre' and 'Renting of immovable property.' This exemption is granted by the Central Government under section 93 of the Finance Act, 1994, as specified in Notification No. 36/2010, dated June 28, 2010. The exemption applies to the extent that the service tax exceeds the amount calculated on the advance payment received before the appointed date. This notification takes effect upon its publication in the Official Gazette.