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    <title>Exemption limit of service tax</title>
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    <description>Companies recovering charges for employee services face conflicting guidance: some responses advise the small-service-provider exemption may be claimed if its conditions are satisfied, while others state the threshold benefit is not available to a person liable to pay service tax. Separately, registration obligations may arise at a lower turnover threshold than the exemption ceiling, requiring providers to assess both exemption eligibility and registration/payment timing.</description>
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      <description>Companies recovering charges for employee services face conflicting guidance: some responses advise the small-service-provider exemption may be claimed if its conditions are satisfied, while others state the threshold benefit is not available to a person liable to pay service tax. Separately, registration obligations may arise at a lower turnover threshold than the exemption ceiling, requiring providers to assess both exemption eligibility and registration/payment timing.</description>
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      <law>Service Tax</law>
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