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    <title>Service Tax: Guidance Note 6 – Exemptions.</title>
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    <description>Exemptions under the negative list framework consolidate most existing notifications into a primary mega notification and limited ancillary notifications. Only services to specified international organisations are exempt. Health care exemptions apply solely to recognized systems of medicine and treat paramedic services within clinical establishments as employee services. Registered charities under income tax registration qualify for exemptions for listed public utility activities, with some activities subject to a monetary threshold and a general public condition.</description>
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