The Government has fully exempted construction of ports and processing of gems and jewellery from service tax. Service tax relief has also been given to the shipping industry and for infrastructure projects. Individuals enjoying taxable services abroad too have been spared, with the government whittling down its proposal to tax import of services. While the blow has been softened for some services, nine new services will come into the net from June 16. A 10.2% service tax will be imposed on services such as club membership, construction of residential complexes, transportation of goods through pipeline and site formation, among others.