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    <title>Servivce tax for unit run canteen</title>
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    <description>Whether service tax must be billed or collected by a Goods Transporting Agency for a Unit Run Canteen (URC) of the Canteen Stores Department is questioned. URCs operate self service outlets for their members, do not sell through public outlets, and do not fall within categories registered under the Central Excise Act. The document contains no definitive tax ruling and advises seeking formal clarification from the Government/CBEC.</description>
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