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    <title>Various Amendments in Service Tax - Budget 2011-2012</title>
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    <description>Service Tax amendments in Budget 2011 add new taxable services, expand the scope of existing services, and revise valuation and compliance frameworks. Key rule updates include changes to point of taxation procedures, export of services rules, taxation of services provided from outside India and received domestically, determination of value, works contract composition schemes, and Cenvat credit mechanisms. The package also provides exemptions and procedural relief for the small scale sector and clarifies SEZ refund mechanisms.</description>
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