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    <title>Negative List of Services - Service Tax - Budget 2012-13</title>
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    <description>Negative list defines services excluded from service tax, so services not on the list attract the budget rate. Exempt categories include government or local authority services with specific exceptions (postal speed post, certain transport, insurance agency, airport/port services, business support), Reserve Bank and foreign diplomatic services, extensive agricultural operations and related services, trading of goods and manufacturing processes, funeral services, transmission/distribution of electricity, pre-school to higher secondary and recognised/approved vocational education, renting of residential dwellings, specified financial services, and specified passenger and goods transport services with narrow carve-outs.</description>
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