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    <description>Exempts the taxable service of production or processing of goods provided in the course of manufacture of cut and polished diamonds and gem stones, and plain and studded jewellery of gold and other precious metals, from the whole of service tax leviable under the Finance Act; the exemption covers goods under Chapter 71 and was amended to substitute &quot;any person&quot; for &quot;a commercial concern&quot;.</description>
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      <description>Exempts the taxable service of production or processing of goods provided in the course of manufacture of cut and polished diamonds and gem stones, and plain and studded jewellery of gold and other precious metals, from the whole of service tax leviable under the Finance Act; the exemption covers goods under Chapter 71 and was amended to substitute &quot;any person&quot; for &quot;a commercial concern&quot;.</description>
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