Power to grant exemption from service tax [Section 93] :
If the Central Government is satisfied that it is in public interest to do so, it may by notification in the Official Gazette exempt generally or subject to certain conditions specified therein, taxable service of any specified description. Such exemption may be total or partial.
The Central Government may also in public interest exempt by special order in each case, any taxable service from the whole or part of service tax leviable thereon, as it thinks fit. Such special order shall be issued only in exceptional circumstances which are to be specified in the order.