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    <title>SERVICE TAX - Place of Provision of Services Rules - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Amendments remove a prescribed condition for determining the place of provision for repair services on temporarily imported goods, align intermediaries of goods with intermediaries of services, and exclude vessels (excluding yachts) and aircraft from a specified exception so that hiring such vessels or aircraft is governed by the general rule that the place of provision is the location of the service receiver.</description>
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