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    <title>Budget suggestions 2010: Service Tax - some suggestions for better administration</title>
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    <description>Recommends broadening the definition of taxable service and persons, instituting a Schedule of specified service providers (Schedule &quot;SP&quot;), requiring registration above a notified receipts threshold, extending the reverse charge to organized service receivers for non-SP services, substituting exemptions for cumbersome credit/refund processes for large recipients and exporters, and allocating administration between Central Excise and Income Tax departments to improve detection and collection.</description>
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