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    <description>Amendments replace the definitions provision to enumerate and define multiple service categories as taxable services, restate the charge of service tax by phasing in groups of services from notified dates, expand valuation rules to treat taxable value as the gross amount charged for specified services (with stated inclusions/exclusions), and revise collection and recovery so providers must collect and remit tax monthly, with prescribed collection methods for certain services and liability to pay tax even when not collected.</description>
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