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Services by way of public conveniences - Service Tax Practice Manual / Ready Reckoner - Service TaxExtract Chapter 38 Services by way of public conveniences (w.e.f. 1st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets
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