Rules applicability to non-taxable services ensures consistent determination of tax liability, refunds, and input credits across services. Rules made under section 94 are made applicable to services other than taxable services insofar as they are relevant to determining tax liability, refunds, credit of service tax, or duties paid on inputs and input services, and for carrying out the provisions of Chapter V of the Finance Act, 1994.
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Provisions expressly mentioned in the judgment/order text.
Rules applicability to non-taxable services ensures consistent determination of tax liability, refunds, and input credits across services.
Rules made under section 94 are made applicable to services other than taxable services insofar as they are relevant to determining tax liability, refunds, credit of service tax, or duties paid on inputs and input services, and for carrying out the provisions of Chapter V of the Finance Act, 1994.
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