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    <title>Budget 2011 - Service Tax - New Services</title>
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    <description>A new service tax targets air-conditioned restaurants with licence to serve liquor, covering service elements in composite bills (ambience, staff, furniture, music) while excluding plain food sales and deliveries; 70% abatement is announced. A related levy applies to short-term accommodation under three months where declared tariff meets specified threshold, taxed on gross amount with a 50% abatement; detailed notifications will follow enactment of the Finance Bill.</description>
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