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    <title>Government service ST2 amendment</title>
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    <description>Service recipients paying service tax under the reverse charge mechanism must amend their ST-2 registration to record the precise nature of the government-provided service availed; ACES lists specific service codes (for example business support service) and a general &quot;other taxable services&quot; category, but the operative requirement is to incorporate the actual service description in ST-2 so the receiver&#039;s reverse-charge obligation corresponds to the stated service.</description>
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      <description>Service recipients paying service tax under the reverse charge mechanism must amend their ST-2 registration to record the precise nature of the government-provided service availed; ACES lists specific service codes (for example business support service) and a general &quot;other taxable services&quot; category, but the operative requirement is to incorporate the actual service description in ST-2 so the receiver&#039;s reverse-charge obligation corresponds to the stated service.</description>
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