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    <title>Service tax: Exhibit A1: Negative List of Services.</title>
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    <description>Exhibit A1 sets out a negative list excluding specified services from service tax, including certain Government services (with defined exceptions), services by the Reserve Bank and foreign missions, agricultural operations that do not alter produce, trading of goods, manufacturing processes, most advertising space sales, toll road access, gambling, entertainment admissions, electricity transmission/distribution, defined educational services, renting of residential dwellings for residence, certain financial services tied to interest or inter-bank foreign exchange, specified passenger and goods transport services, and funeral or mortuary services.</description>
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