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    <title>service tax liability under rcm scheme</title>
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    <description>Eligibility for the SSI exemption for manpower supply services under the reverse charge mechanism depends on aggregate turnover remaining below the prescribed threshold; if turnover exceeds that threshold the exemption does not apply and service tax is payable on the turnover in excess. Registration must be obtained once turnover approaches the threshold, and taxation under the Act applies to the excess turnover after the threshold is crossed.</description>
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      <description>Eligibility for the SSI exemption for manpower supply services under the reverse charge mechanism depends on aggregate turnover remaining below the prescribed threshold; if turnover exceeds that threshold the exemption does not apply and service tax is payable on the turnover in excess. Registration must be obtained once turnover approaches the threshold, and taxation under the Act applies to the excess turnover after the threshold is crossed.</description>
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      <law>Service Tax</law>
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