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    <description>Circular No.161/12/2012 addresses the accounting code framework for payment and classification of services under the negative list approach and does not mandate fresh registration for already registered assessees; instead, registered taxpayers should amend their ACES registration to select the applicable taxable services (i.e., all taxable services other than those on the negative list) so as to align registration entries with the accounting-code requirements for service-tax payment and reporting.</description>
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