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    <title>GIST OF RECENT CHANGES IN SERVICE TAX</title>
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    <description>The Finance Act, 2010 service tax provisions were assigned an appointed date and notifications set out applicability, targeted exemptions and abatements across air transport, sponsorship, port and airport services, electricity distribution and construction schemes. Advance payments received before the appointed date for specified services (excluding commercial coaching and property renting) are exempted. Rule amendments clarify export refund eligibility for airport services, exempt certain construction within ports, and permit tickets to serve as invoices for passenger air transport even without full service details.</description>
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