Exemption for government tax-collection services: service tax not leviable on banks and financial institutions collecting duties or taxes. Exempts from service tax the taxable service rendered by a banking company, a financial institution (including a non-banking financial company), any other body corporate or any other person to the central or a state government where the service relates to collection of duties or taxes levied by that government, relieving such service from the whole of the service tax otherwise leviable.