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    <title>Applicability of Notification Number 30/2012.</title>
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    <description>Notification No.30/2012 functioned as a reverse charge mechanism for rent-a-cab services, requiring the service receiver and service provider to each bear half of the service tax liability while the notification remained in force; forum contributors state the notification continued through the disputed period and request departmental evidence to rebut that applicability.</description>
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