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Notes - What is the meaning of Assessment? What is the meaning of Assessee?
Notes - What is the meaning of aggregator? Who is liable in the case of aggregator? What will be if aggregator or any his representative does not have any physical presence in taxable territory?
Notes - Whether Small service provider exemption is available to those persons who are covered under reverse charge mechanism?
Rule 2 - Definitions - Service Tax Rules, 1994
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