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    <title>Applicability and liability of service tax</title>
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    <description>Builders treating new projects under Works Contract Service must amend their service tax registration to include that service and discharge tax accordingly; receipts from contracts entered into before the introduction of Works Contract Service should continue to be reported under the existing construction service category, whereas contracts entered after that date may be reported under the Works Contract Service once the registrant&#039;s certificate is amended.</description>
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