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    <title>Service Tax: Guidance Note 4 – Negative List of Services.</title>
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    <description>The Guidance explains that service tax applies to all taxable-territory services for consideration except those expressly excluded by the negative list; it defines the scope of each excluded category, clarifies which governmental bodies and services qualify for the exemption, and sets out that support services to business entities may attract tax on the recipient under the reverse charge mechanism while auxiliary or organizing services used to provide a negative-list service remain taxable.</description>
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      <description>The Guidance explains that service tax applies to all taxable-territory services for consideration except those expressly excluded by the negative list; it defines the scope of each excluded category, clarifies which governmental bodies and services qualify for the exemption, and sets out that support services to business entities may attract tax on the recipient under the reverse charge mechanism while auxiliary or organizing services used to provide a negative-list service remain taxable.</description>
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