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    <title>Amends Service Tax Rules, 1994 to make provisions for Large Tax Pyer Units</title>
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    <description>Amendment inserts a definition of large taxpayer by reference to the Central Excise Rules, 2002 and adds a rule requiring returns per registered premise with a consolidated return option under centralized registration; permits electronic production of financial, stores and CENVAT credit records on demand; allows opt-out with advance notice effective from the following financial year; deems pre-existing notices to be issued by the Large Taxpayer Unit after acceptance; and maintains that other rules apply mutatis mutandis where consistent.</description>
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