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    <title>Budget IX - Legislative changes</title>
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    <description>Legislative amendments recalibrate service tax scope by pruning the Negative List (removing entertainment admissions and amusement access), narrowing the definition of Government, excluding certain processes for alcoholic liquor from processing exclusions, expanding valuation to include recovered costs and lottery distributor margins, extending central valuation rule making power, making unpaid self assessed tax recoverable without notice, revising penalty structures with limited condonation discretion, extending advance rulings to resident firms, and applying amended penal provisions transitionally.</description>
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