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<h1>Exemption on Service Tax for Port Construction Services from 2005 Rescinded in 2007</h1> Notification No. 16/2005-Service Tax, dated June 7, 2005, exempts the service tax on commercial or industrial construction services related to the construction of ports, effective from June 16, 2005. This exemption applies to services provided by any person to another person, as amended by Notification No. 19/2006 on April 25, 2006, which replaced the term 'a commercial concern' with 'any other person.' This notification was later rescinded by Notification No. 26/2007 on May 22, 2007.