Service Tax Exemption for specified Indian Railways passenger and goods transport services temporarily relieves levy under service tax provisions. An exemption under section 93 of the Finance Act, 1994 relieves specified taxable services provided by the Indian Railways from service tax under section 66B for a limited period from the date of notification. The exempt services are: (a) passenger transportation by rail, with or without accompanied belongings, when provided in first class or in an air conditioned coach; and (b) transportation of goods by railways.