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    <description>The amendment allows non-residents without an office in India to avoid registration if they pay service tax under rule 6, and permits centralised registration where an assessee maintains centralised accounting for services rendered from multiple premises. It requires non-residents or their authorised agents to submit to the local Commissioner a return with provider and client details, nature and period of services, value and tax liability, copies of the bill and contract, and a demand draft for the tax; this must be filed within thirty days of billing or interest under the Finance Act will apply.</description>
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