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    <description>The document explains that registered service providers below the exemption threshold must nonetheless comply with statutory return-filing obligations, including submission of a nil return where no tax is charged, and that those charging tax remain liable to file returns and pay tax. It further urges establishment of a formal procedure for surrender or cancellation of registration, issuance of departmental clarifications or notifications, and publication of forms and guidance to facilitate withdrawal from the service tax net.</description>
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      <description>The document explains that registered service providers below the exemption threshold must nonetheless comply with statutory return-filing obligations, including submission of a nil return where no tax is charged, and that those charging tax remain liable to file returns and pay tax. It further urges establishment of a formal procedure for surrender or cancellation of registration, issuance of departmental clarifications or notifications, and publication of forms and guidance to facilitate withdrawal from the service tax net.</description>
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