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    <description>The circular withdraws all prior technical clarifications on service tax-covering scope, classification, valuation, export/import of services and exemptions-and supersedes earlier circulars and communications except specified Orders. As a result, service providers must re-assess taxability of their services because previous positions, including non-levy by subcontractors in certain services, may no longer apply and liability may arise at each stage of service provision.</description>
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