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    <description>Registration and payment obligations depend on threshold crossing; providers below threshold may remain unregistered while those above must register and pay. Reverse charge places payment responsibility on the recipient for specified services, with partial reverse charge limiting recipient liability to the prescribed share. CENVAT credit is available subject to the CENVAT Credit Rules, 2004. &quot;Abated&quot; motor vehicle value means no CENVAT taken; &quot;non abated&quot; means CENVAT claimed. Payments to non whole time directors and specified business auxiliary services are taxable.</description>
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