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    <description>Introduction of a nationwide alphanumeric Service Tax Code (STC) anchored on the Permanent Account Number (PAN) creates a uniform identifier comprising PAN + &quot;ST&quot; + serial numeric suffix for each registered premise; allocation authority depends on whether premises are centralized, within one Commissionerate, or across Commissionerates, with prescribed application, acknowledgement, three-working-day allotment targets for complete applications, forwarding protocols, obligatory database creation, NIC automation plans, mandatory PAN for all registered service taxpayers, and monitoring, publicity and reporting obligations for timely rollout.</description>
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