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    <description>Amendment substitutes the words &quot;port or airport&quot; with &quot;port, airport or land customs station&quot; in the Table against Sl. No. 1 of Notification No. 31/2012-Service Tax, thereby extending the exemption for specified services received by exporters of goods to land customs stations; made under sub section (1) of section 93 of the Finance Act, 1994, effective from 1 April 2015.</description>
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