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    <title>Insertion of new section 65B</title>
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    <description>Section 65B inserts comprehensive interpretive definitions for the service tax chapter, specifying meanings for key operative terms such as service, tax, taxable service, taxable territory, &quot;person&quot;, &quot;goods&quot;, &quot;renting&quot; and &quot;works contract&quot;; it lists exclusions from &quot;service&quot;, treats establishments and unincorporated associations as distinct persons, imports definitions from other statutes where indicated, and clarifies territorial scope including territorial waters, exclusive economic zone and related installations.</description>
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      <description>Section 65B inserts comprehensive interpretive definitions for the service tax chapter, specifying meanings for key operative terms such as service, tax, taxable service, taxable territory, &quot;person&quot;, &quot;goods&quot;, &quot;renting&quot; and &quot;works contract&quot;; it lists exclusions from &quot;service&quot;, treats establishments and unincorporated associations as distinct persons, imports definitions from other statutes where indicated, and clarifies territorial scope including territorial waters, exclusive economic zone and related installations.</description>
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