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of <h1>Draft Circular Proposes Consolidation of Service Tax Clarifications; Seeks Stakeholder Input on Technical and Procedural Issues.</h1> The draft circular addresses the scope, classification, and valuation of taxable services, along with the levy of service tax. It proposes to consolidate and supersede previous clarifications issued by various authorities since the introduction of service tax in 1994. A committee led by a former Chief Commissioner reviewed these clarifications, suggesting their withdrawal and codification into two circulars-one for technical issues and another for procedural matters. The circular includes a reference coding system for ease of navigation and clarifies the taxability of various services, such as advertising, courier, consulting, and others. It invites comments and suggestions from stakeholders.
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