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    <title>Service Tax on Reverse Charge Mechanism</title>
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    <description>Applicability of service tax under the reverse charge mechanism depends on the legal character of each transaction and contractual documentation. Specifically, printed stationery and company-branded uniforms are generally not subject to service tax if characterised as works contract or sale of goods (state works contract/VAT may apply), while photocopier rentals and photocopy charges may attract both VAT and service tax depending on whether the arrangement is hire of goods or a composite service as per the contract.</description>
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