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    <title>Taxability of supply of services in certain cases - TRANSITIONAL PROVISIONS</title>
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    <description>Where the point of taxation for supply of services lies before the appointed day, tax is payable under the earlier law; portions not covered by this transitional rule are taxable under the new Act. Taxpayers with prior centralized registration may take electronic credit of unutilized cenvat carried forward and transfer it among registrants with the same PAN, subject to admissibility under the new law and conditions relating to filing of the return for the period ending immediately before the appointed day.</description>
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      <description>Where the point of taxation for supply of services lies before the appointed day, tax is payable under the earlier law; portions not covered by this transitional rule are taxable under the new Act. Taxpayers with prior centralized registration may take electronic credit of unutilized cenvat carried forward and transfer it among registrants with the same PAN, subject to admissibility under the new law and conditions relating to filing of the return for the period ending immediately before the appointed day.</description>
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