Advance payment exemption for pre-cutoff services caps service tax to value equal to advance received before cutoff. Service tax exemption applies to new and extended taxable services for which consideration was received in advance before the appointed date, limiting tax to the amount calculated on a value equivalent to such advance payment. The exemption excludes services in clause (zzc) and (zzzz) of sub section (105) of section 65 (Commercial Training or Coaching Centre and Renting of immovable property). 'Appointed date' means 1st July, 2010 and 'advance payment' means consideration received for the services. The exemption is issued under section 93(1) of the Finance Act, 1994 and is effective upon Gazette publication.