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    <title>Amendment of Act 32 of 1994</title>
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    <description>Amendments expand the assessee definition to include agents, persons engaging clearing and forwarding agents, and persons paying or liable to pay freight; add definitions for goods carriage and goods transport operator; insert a specific service entry for goods transport operator services; levy service tax on the specified transport services under clause (48); and define the taxable value for goods transport operator services as the gross amount charged including freight but excluding insurance charges.</description>
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