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    <title>EXPLANATORY NOTES - SERVICE TAX</title>
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    <description>Amendments expand the taxable services list to include specific transport services, cosmetic and plastic surgery, and legal consultancy; refine Business auxiliary service exclusion to processes leading to excisable goods; amend an IT service definition retrospectively; and exclude sub-brokers from stock-broker service. Section 66 aligns the charge provision with individually specified services, Section 84 revision is abolished in favour of departmental appeals, and Section 94 empowers rulemaking for place of supply and relevant dates. Rules and notifications further modify territorial scope, works contract composition eligibility, and Cenvat Credit adjustments, while exemptions and a revamped exporter refund scheme streamline relief and compliance.</description>
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    <pubDate>Mon, 06 Jul 2009 17:31:52 +0530</pubDate>
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