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Service tax applicability in case of service provided to exempt service provider

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Hello concern My query is suppose a company has provided online subscribtion service to a liabrary for reading online books & Liabrary is considered as exempt service provider Now the question is whether it is possible for the company to not charge any service tax in the bill since liabrary is exempt or if company charges service tax than is it possible for the liabrary to claim refund of tax
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If service is exempt then no service tax registration need


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