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    <title>REVERSE CHARGE ON “ANY SERVICE” RECEIVED FROM GOVERNMENT: ALARM BELL FOR ALL BUSINESS ENTITIES FROM 1st APRIL 2016</title>
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    <description>The amendment replacing &quot;support services&quot; with &quot;any service&quot; makes any activity for consideration supplied by Government or a local authority to business entities taxable and subject to reverse charge unless expressly exempted or covered elsewhere in the negative list. Consequential notifications and rule changes adjust exemptions in the Mega Exemption Notification, confirm that quid pro quo fees are consideration, amend valuation to include interest where payment is deferred, set point of taxation as invoice due date or payment, and modify cenvat credit timing for one-time charges.</description>
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      <description>The amendment replacing &quot;support services&quot; with &quot;any service&quot; makes any activity for consideration supplied by Government or a local authority to business entities taxable and subject to reverse charge unless expressly exempted or covered elsewhere in the negative list. Consequential notifications and rule changes adjust exemptions in the Mega Exemption Notification, confirm that quid pro quo fees are consideration, amend valuation to include interest where payment is deferred, set point of taxation as invoice due date or payment, and modify cenvat credit timing for one-time charges.</description>
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