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of <h1>Service Tax of 12% Imposed on All Services Under Section 66B, Excluding Negative List Items</h1> Section 66B, introduced by the Finance Act, 2012, mandates the imposition of a 12% service tax on the value of all services provided or agreed to be provided within the taxable territory, excluding those on the negative list. This tax is to be collected as prescribed by the Central Government through notification.
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