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    <title>Aggregate Turnover for 33/2012 ST</title>
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    <description>Aggregate turnover for the small service provider threshold is the portion of gross receipts chargeable to service tax; abatement is not deducted when determining the aggregate value for threshold or registration. Receipts where tax is payable by the service receiver under reverse charge are excluded from the aggregate turnover calculation; abatement applies only after registration when computing taxable value.</description>
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