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Pls tel all the provisions related to service tax maintenance of ornamental aquarium.
It is not covered under the notification No. 25/2012-ST mega exemption notification. Sevice tax will be applicable on this services.
As per the negative list issued by the department the said service is not exempt. hence service tax shall be applicable if gross turnover is rs.10 lakhs and above. Applicable rate is 12.36%
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