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    <title>Clarification Regarding Payment of service tax under Reverse Charge Mechanisum</title>
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    <description>Where a goods transport agency transports a consignment in a single carriage exclusively for specified recipients and the gross amount charged for the transportation of goods on that consignment does not exceed the exemption threshold in Sl. No. 21(b) of Notification No. 25/2012-ST, no service tax is payable by the service provider or the service receiver under the reverse charge mechanism.</description>
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