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    <description>CISF, as the service provider, must remit service tax on taxable services rather than shifting liability to recipients; remittance is due for monthly receipts by the following-month due date, returns are filed semi annually, registration may be at single or multiple locations, and paid service tax is available as input credit. CISF should take steps to discharge its tax liability and may seek guidance from the Commissioner of Service Tax, Delhi.</description>
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