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<h1>Clinical Establishments Exempted from Service Tax by Notification No. 30/2011, Effective May 1, 2011, Rescinded in 2012</h1> The Central Government, under the authority of the Finance Act, 1994, issued Notification No. 30/2011 on April 25, 2011, exempting services provided by clinical establishments from service tax. This exemption applies to the taxable service specified in sub-clause (zzzzo) of clause (105) of section 65 of the Finance Act. The exemption was deemed necessary in the public interest and became effective from May 1, 2011. This notification was later rescinded by Notification No. 34/2012 on June 20, 2012.