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    <title>Service Tax under Reversal of Charge</title>
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    <description>Recipients under the reverse charge mechanism must pay service tax even if the provider qualifies for the small taxpayer threshold; the threshold exemption does not apply to persons liable to pay under the notification&#039;s proviso, and corporate recipients must remit the prescribed share of tax for categories such as rent a cab, manpower including security, works contract service portions, and advocates.</description>
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