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    <description>Mere trading in imported PVC goods does not require service tax registration; the dealer should seek registration under Value Added Tax/Central Sales Tax to mitigate input duty impact. Service tax registration is necessary only if the dealer is registered under central excise and receives taxable services such as transport.</description>
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      <description>Mere trading in imported PVC goods does not require service tax registration; the dealer should seek registration under Value Added Tax/Central Sales Tax to mitigate input duty impact. Service tax registration is necessary only if the dealer is registered under central excise and receives taxable services such as transport.</description>
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