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of <h1>Finance Act Section 67A: Updates on Service Tax Rate, Taxable Value, and Exchange Rate Determination Rules.</h1> Section 67A of the Finance Act, 1994, addresses the determination of the service tax rate, the value of taxable services, and the rate of exchange applicable at the time a taxable service is provided or agreed to be provided. It specifies that the rate of exchange is determined according to prescribed rules. Amendments to this section were made by the Finance Acts of 2012, 2014, and 2016, which included renumbering and clarifying the determination of the rate of exchange and the timing for applying the service tax rate.
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