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Hierarchy and Overriding
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https://help.tallysolutions.com/docs/te9rel50/Tax_India/Service_tax/Hierarchy_and_Overriding.htm

Hierarchy and Overriding

Service tax details for a company can be defined at the company level, group level and also the master level based on requirements of the business. If it is defined at all the levels, then while recording a transaction a particular hierarchy will be followed.