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    <description>Service tax applies to any service provided by a beauty parlour in relation to beauty treatment, defined to include hair services, face and cosmetic treatments, manicure, pedicure and counselling; the receiver definition shifted from &quot;customer&quot; to &quot;any person&quot; after mid-2008 and the provider is the beauty parlour. A central administrative circular consolidates and supersedes prior technical clarifications on scope, classification, valuation, export/import, exemptions and other service-tax matters, except certain statutory orders.</description>
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