(e) "exempted service" means a-
(1) taxable service which is exempt from the whole of the service tax leviable thereon; or
(2) service, on which no service tax is leviable under section 66B of the Finance Act; or
(3) taxable service whose part of value is exempted on the condition that no credit of inputs and input services, used for providing such taxable service, shall be taken;
but shall not include a service -
(a) which is exported in terms of rule 6A of the Service Tax Rules, 1994; or
(b) by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India;