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..... referred to in sub-clause (q); and (ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv);'; Who is the receiver of service Any person Who is the provider of service Any person except interior decorator and fashion designer Who is liable to pay service tax Any other person who is providing service Meaning of Design Service - 65(36b) "desi .....

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..... received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI .....

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