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    <description>Finance Act, 2010 implements changes to service tax via notifications effective from 1 July 2010: additions and amendments to taxable services, exemptions for air transit and certain regional air travel, capped air passenger charges, exemptions for specific construction services and where land value is included, sponsorship exemptions for specified bodies, a negative list for port and airport services, exemptions for services to authorised electricity distributors, and an administrative extension of rail goods transport exemption.</description>
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