Understanding 'Exempted Services' in Export Cargo: Tax Exemption u/s 93 and Non-Taxable Services u/s 66.

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....Value of Export Cargo Handling Service - The expression ‘exempted services’ covers not only the services taxable under Section 66 of the Act, which were fully exempt from service tax by some exemption notification issued under Section 93, but also those services which are not taxable under Section 66 of the Act - AT....