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of <h1>India's Finance Ministry Clarifies Service Tax Procedures: Registration, Payment, Invoices, Returns, and Appeals Explained.</h1> The circular issued by the Government of India's Ministry of Finance addresses procedural issues related to service tax, consolidating various circulars and instructions since the service tax's inception under the Finance Act, 1994. It outlines registration requirements for service providers, including those liable under reverse charge, and details the turnover threshold for exemption. It discusses the process for payment and mandatory e-payment of service tax, issuance of invoices, and filing of service tax returns. The document also covers CENVAT credit utilization, interest and penalties for late payments, audit procedures, adjudication of disputes, and appeal provisions. It emphasizes that in case of any inconsistency, the provisions of the Act and rules prevail.
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