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    <description>Services by government or local authorities issuing passports, visas, driving licences, birth certificates and death certificates are exempt from service tax under the relevant exemption notifications (amended effective 13 April 2016). The exemption applies where the provider falls within the statutory definitions of governmental authority, Government or local authority; a circular confirms the exemption covers services to individuals who may be carrying on business and notes related guidance on services up to the stated taxable value threshold.</description>
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      <description>Services by government or local authorities issuing passports, visas, driving licences, birth certificates and death certificates are exempt from service tax under the relevant exemption notifications (amended effective 13 April 2016). The exemption applies where the provider falls within the statutory definitions of governmental authority, Government or local authority; a circular confirms the exemption covers services to individuals who may be carrying on business and notes related guidance on services up to the stated taxable value threshold.</description>
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