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    <description>The guide consolidates service tax exemptions under the mega notification, specifying eligible categories and limiting conditions. Exemptions apply only to defined international organisations, health services in recognised systems, registered charitable and religious activities for the general public, and governmental authorities that are statute created, government controlled and performing municipal functions. Sectoral rules govern advocates, sports, recreation, construction (predominantly non commercial public use), copyright transfers, and practical measures like declared tariff, reverse charge for business recipients, and limits on sub contractor and ancillary services.</description>
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