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    <description>Notifications supplement the statutory service tax regime and may be amended, superseded, or rescinded; under the negative list regime in 2012 a new exemption list was issued and a subsequent rescinding notification expressly withdrew eighty one prior notifications (1994-2012) across diverse sectors such as insurance, transport, construction, health, education, port and airport services, and specified input/output service concessions, requiring stakeholders to read current notifications alongside primary statutory provisions to determine applicable exemptions.</description>
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