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    <title>Regarding exemption for certain services when provided within a port or an airport - Negative List for services provided within a port or an airport i.e. no service tax on certain services if provided within port or an airport</title>
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    <description>Exemption from service tax applies to specified services when provided within a port or an airport, covering repair of government-owned vessels, repair treated as manufacture, supply of water and electricity, medical treatment by recognised health establishments excluding cosmetic/plastic surgery, formal education (excluding commercial coaching), fire service agency services, and pollution control services; government-vessel exemption excludes public sector undertakings and the exemption operates only where the services are performed within the port or airport.</description>
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