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    <description>Notifications in March-April 2008 amended service tax rules: the Works Contract composition rate was increased; the small service provider exemption threshold was raised with related registration changes; GTA concessional treatment was revised by deletion and replacement notification; and a new exemption excludes from tax foreign-located suppliers&#039; booking services received by Indian hotels for customers resident abroad, with &quot;hotel&quot; defined as a commercial boarding and lodging place.</description>
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