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    <title>Exempts services in relation to construction of port or other port</title>
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      <description>Exempts commercial or industrial construction service and services in relation to execution of works contract supplied for construction of a port or other port from service tax under the Finance Act, excluding completion, finishing, repair, alteration, renovation, restoration, maintenance or repair of existing ports; defines &quot;port&quot; and &quot;other port&quot; by reference to section 65 and states the exemption&#039;s effective date, with the notification later rescinded by a subsequent notification.</description>
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