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    <description>The Central Government, under section 93 of the Finance Act, 1994, amends Notification No. 6/2001-Service Tax by substituting the exclusion &quot;which is not registered under the law relating to Shops and Establishment or any other law of a State for the time being in force&quot; with the phrase &quot;other than a commercial concern&quot;, effective prospectively and preserving prior actions.</description>
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