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    <title>SERVICE TAX - Broadening the tax base - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>The Finance (No.2) Bill, 2014 expands the service tax net by extending levy to online and mobile advertising and to radio taxi services (with rent a cab abatement parity) and narrows general exemptions by withdrawing relief for clinical research and certain contract carriages, restricting government service exemptions to core public services, and restructuring exemptions for educational institutions to list incoming exempt services while withdrawing exemption for renting immovable property; small value supplier relief under Notification 33/2012 ST remains where applicable and amendments to Notification No. 25/2012 ST take immediate effect.</description>
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