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    <title>Amends Service Tax Rules, 1994</title>
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    <description>Service tax is payable to government credit by the 6th day of the month when deposited electronically and by the 5th day in other cases, for payments received in the preceding calendar month; individuals, proprietors and partnership firms apply those deadlines to the quarter following receipt. No service tax is payable for value attributable to services provided during periods when such services were not taxable, and service tax on values received in the month or quarter including the financial year end is payable by the last day of the financial year.</description>
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