Exemption for maintenance services where billing and payment occurred before the statutory cutoff preserves tax-free treatment. Exemption applies to the portion of taxable services for maintenance or repair of goods or equipment (excluding motor vehicles) under contracts entered before the statutory cutoff, provided the bill or invoice for that portion is raised and the value is received from the customer prior to the cutoff date; the exemption relieves that portion from service tax and came into force on the commencement date, later being rescinded by a subsequent notification.