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    <title>Loading, Unloading, Packing, Storage and Warehousing of Rice also Exempted from Service Tax;</title>
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    <description>Loading, unloading, packing, storage and warehousing of rice are exempted from service tax by aligning rice with the definition of agricultural produce, thereby removing the previous distinction that excluded paddy but not rice. Separately, services provided by cord blood banks are classified as health care services and exempt from service tax; implementing notifications will be issued.</description>
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