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    <title>Amendment of Act 32 of 1994</title>
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    <description>The Act replaces and expands definitions and the list of taxable services, prescribes classification rules for overlapping and composite services, and charges service tax on the enumerated services collected as prescribed. It refines valuation exclusions, extends assessment timelines, creates a voluntary self-assessment payment procedure for escaped or short-paid tax (with exceptions), adjusts penalty relief conditions, allows input credit for service-related duties, and inserts a Chapter establishing binding Advance Rulings with specified procedures, powers and safeguards.</description>
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