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    <description>Omission of specific negative list entries in the Finance Bill, 2016 brings certain educational and transport services into the service tax net while corresponding amendments to Notification No. 25/2012 ST relocate and substitute definitions to retain targeted exemptions; stage carriage and carriage of goods by aircraft or vessel are made taxable subject to notification based exemptions, abatement, and specified forward/reverse charge and Cenvat credit consequences.</description>
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