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    <title>Amendment of rule 2A of Service Tax (Determination of Value) Rules, 2006, retrospectively.</title>
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    <description>The amendment retrospectively clarifies that for works contracts involving transfer of land or undivided land shares, the taxable value of the service portion shall not include the value of the land or undivided share of land, and specifies the retrospective period and applicability as set out in the Sixth Schedule.</description>
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      <link>https://www.taxtmi.com/acts?id=23664</link>
      <description>The amendment retrospectively clarifies that for works contracts involving transfer of land or undivided land shares, the taxable value of the service portion shall not include the value of the land or undivided share of land, and specifies the retrospective period and applicability as set out in the Sixth Schedule.</description>
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