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    <description>An exemption under section 93 of the Finance Act, 1994 relieves specified taxable services provided by the Indian Railways from service tax under section 66B for a limited period from the date of notification. The exempt services are: (a) passenger transportation by rail, with or without accompanied belongings, when provided in first class or in an air conditioned coach; and (b) transportation of goods by railways.</description>
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      <description>An exemption under section 93 of the Finance Act, 1994 relieves specified taxable services provided by the Indian Railways from service tax under section 66B for a limited period from the date of notification. The exempt services are: (a) passenger transportation by rail, with or without accompanied belongings, when provided in first class or in an air conditioned coach; and (b) transportation of goods by railways.</description>
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