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    <title>Information required for service tax applicability</title>
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    <description>Service providers must register and pay service tax once taxable services turnover reaches the threshold; liability exists irrespective of client reimbursement. The provider must issue invoices showing service tax and, if tax is not collected, treat receipts as inclusive of tax and compute tax accordingly. Notification No. 6/2005 exempts small service providers based on turnover of taxable services (previous year) and amount received (current year); exceeding those limits terminates the exemption and obliges charging tax on invoices.</description>
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