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of <h1>2012-2013 Budget Introduces Service Tax Negative List, Updates Central Excise and Customs with New Clarifications.</h1> The Budget for 2012-2013 introduced several notifications and clarifications regarding Service Tax, Central Excise, and Customs. Key updates include the introduction of a negative list for Service Tax, with a draft guidance paper released. Clarifications were issued on changes in Central Excise and Customs, with explanatory notes provided for both. These documents aim to provide clarity on the proposed tax reforms and adjustments for the fiscal year.
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