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    <title>PAYMENT OF SERVICE TAX</title>
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    <description>When procuring security guard services, a corporate supplier may charge full service tax on its invoice; where the supplier is non corporate a partial reverse charge mechanism applies, shifting part of the service tax liability to the recipient. The correspondence questions the relevance of deducting tax at source to service tax liability and notes no clear provision linking TDS to service tax charging.</description>
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      <description>When procuring security guard services, a corporate supplier may charge full service tax on its invoice; where the supplier is non corporate a partial reverse charge mechanism applies, shifting part of the service tax liability to the recipient. The correspondence questions the relevance of deducting tax at source to service tax liability and notes no clear provision linking TDS to service tax charging.</description>
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