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NOTE:
Threshold limit of Rs. 4 lakhs exemption has been increased to Rs. 8 lakhs with effect from 1-4-2007. [Notification No. 4/2007-Service Tax dated 01.03.2007].
Correction in Export of Services Rules, 2005. Sub Rule (2) of Rule 3 has been substituted with effect from 1-3-2007 [Notification No. 2/2007-Service Tax dated 01.03.2007].