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of <h1>India Updates Service Tax Rules: Telecommunication and Works Contract Services Reclassified Per Notification No. 38/2012</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 38/2012 to amend Notification No. 28/2011 concerning service tax. Effective from July 1, 2012, the amendment replaces references to specific clauses of section 65(105) of the Finance Act with the terms 'telecommunication service and service portion in execution of a works contract.' This change reflects a shift in the categorization of services subject to service tax, aiming to clarify and update the tax framework in line with public interest considerations.
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