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    <description>Advance payments received before 1-7-2010 for newly notified services and for extended services are exempt from service tax, except for payments relating to Commercial Training or Coaching Centre services and Renting of Immovable Property; a corrigendum alters the notification wording by substituting &quot;equal to&quot; for the phrase &quot;in excess of,&quot; thereby changing the interpretive threshold for the exemption.</description>
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