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the consumer at risk to pay one advantage to examine is implemented by service tax guidelines, 1994 he might be a specialist co-op or benefit beneficiary or any other individual made so subject. it is a circuitous assessment wherein the specialist co-op gathers the duty on administrations from benefit beneficiary and pays off the same to the legislature of india. scarcely any administrations an are directly absolved out in the open intrigue through Mega exemption notification 25/2012-st as revis
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