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    <title>due date for payment of service tax</title>
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    <description>Conversion of a partnership firm into an LLP does not alter the periodicity for service tax payment: Rule 6 and its proviso apply the quarterly deposit and return schedule to partnership entities without distinguishing liability form, and LLPs are treated as taxed like partnership firms, so the quarterly due dates continue to govern post-conversion.</description>
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      <description>Conversion of a partnership firm into an LLP does not alter the periodicity for service tax payment: Rule 6 and its proviso apply the quarterly deposit and return schedule to partnership entities without distinguishing liability form, and LLPs are treated as taxed like partnership firms, so the quarterly due dates continue to govern post-conversion.</description>
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