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    <title>IS IT COMPULSORY TO AMEND REGISTRATION</title>
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    <description>Notification No. 48/2012 and the revised Form ST-1 incorporate the relocated service code for deposit services; taxpayers registered under the negative list regime must obtain an amendment of their service tax registration from the jurisdictional Central Excise/Service Tax department. Practical difficulty arises because the ACES system has not been updated to allow electronic amendment and presently shows only the consolidated &quot;other than negative list&quot; category.</description>
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