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    <title>Notes on clauses - Service Tax</title>
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    <description>The amendments redefine &quot;business entity&quot; and &quot;port services&quot;, alter the scope of multiple clause (105) sub-clauses and insert new taxable services, enable inclusion of those services in section 66 by government notification, add an Explanation to section 73(3) exempting payment-made cases from penalty, and empower the Central Government under section 95 to issue one-year removal-of-difficulty orders; a related clause validates prior actions concerning taxing renting of immovable property.</description>
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      <description>The amendments redefine &quot;business entity&quot; and &quot;port services&quot;, alter the scope of multiple clause (105) sub-clauses and insert new taxable services, enable inclusion of those services in section 66 by government notification, add an Explanation to section 73(3) exempting payment-made cases from penalty, and empower the Central Government under section 95 to issue one-year removal-of-difficulty orders; a related clause validates prior actions concerning taxing renting of immovable property.</description>
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