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    <title>Amends Service Tax Rules, 1994,</title>
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    <description>Amendments extend invoice issuance timelines from fourteen to thirty days generally, provide a longer period for banking and financial services, and allow that small excess receipts need not be invoiced where the provider has opted under the Point of Taxation Rules; Rule 6 adds export receipt treatment per Reserve Bank of India timelines, grants an optional tax-payment method for smaller individual and partnership providers up to a turnover threshold, restricts adjustment of excess tax payments to matters not involving legal interpretation or taxability questions, and revises certain rates and numerical thresholds for insurance premium valuation.</description>
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