/* GST service page only. */
.smc-service { --sp-navy:#072b52;--sp-gold:#a97700;color:var(--sp-navy);background:#fff;overflow:clip }
.smc-service *, .smc-service *::before,.smc-service *::after { box-sizing:border-box }
.smc-service .sp-wrap { display:block;width:min(1260px,100%);padding-inline:28px;margin-inline:auto;min-width:0 }
.smc-service h1,.smc-service h2,.smc-service h3,.smc-service p,.smc-service figure { margin:0 }
.smc-service a { text-decoration:none;color:inherit }
.smc-service h2 { font-size:clamp(27px,3vw,39px);line-height:1.2;font-weight:800;color:var(--sp-navy);letter-spacing:-.025em }
.smc-service h2 em { color:var(--sp-gold);font-style:normal }
.smc-service h3 { color:var(--sp-navy);font-size:18px;font-weight:800;line-height:1.4 }
.smc-service p { font-size:15px;line-height:1.8;color:#51677e }
.smc-service .sp-eyebrow { text-transform:uppercase;font-size:11px;letter-spacing:.13em;font-weight:800;color:#936700;margin-bottom:12px }
.smc-service .sp-section { padding-block:65px;scroll-margin-top:130px }
.smc-service .sp-soft { background:#f5faff }
.smc-service .sp-heading { text-align:center;max-width:760px;margin:0 auto 30px }
.smc-service .sp-heading > p:last-child { margin-top:13px }
.smc-service .sp-hero { background:radial-gradient(ellipse at 90% 20%,#104b7c,#061e3b);padding:32px 0 48px;color:#fff }
.smc-service .sp-wrap.sp-hero-grid { display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:45px;align-items:center }
.smc-service .sp-breadcrumb { display:flex;flex-wrap:wrap;gap:10px;margin-bottom:34px;color:#bcd0e6;font-size:12px }
.smc-service .sp-breadcrumb a { color:#fff }
.smc-service .sp-hero .sp-eyebrow { color:#ffe074 }
.smc-service h1 { color:#fff;font-size:clamp(32px,3.8vw,53px);line-height:1.13;font-weight:800;letter-spacing:-.035em }
.smc-service h1 span { color:#ffda31 }
.smc-service .sp-hero-copy { margin-top:22px;color:#d5e4f4;max-width:560px }
.smc-service .sp-actions { display:flex;align-items:center;flex-wrap:wrap;gap:20px;margin-top:28px }
.smc-service .sp-button { display:inline-flex;justify-content:center;align-items:center;gap:17px;background:#ffda31;color:#082b51;padding:15px 23px;min-height:51px;border-radius:12px;font-size:14px;font-weight:800;line-height:1.5;box-shadow:0 6px 18px #00000010;transition:transform .2s }
.smc-service .sp-phone { display:inline-flex;align-items:center;gap:9px;font-size:14px;font-weight:700;color:#fff;min-height:44px }
.smc-service .sp-hero-visual { border:1px solid #ffffff22;border-radius:26px;overflow:hidden;background:#ffffff0a;box-shadow:0 20px 50px #0002 }
.smc-service .sp-hero-visual > img { display:block;width:100%;height:auto;object-fit:contain }
.smc-service .sp-hero-visual figcaption { display:flex;align-items:center;gap:14px;padding:23px }
.smc-service .sp-hero-visual figcaption > span { display:grid;place-items:center;width:44px;height:44px;flex:0 0 44px;border-radius:12px;background:#ffda31;color:#082b51;font-size:22px }
.smc-service .sp-hero-visual strong { font-size:16px;color:#fff }
.smc-service .sp-hero-visual p { color:#bdd3e8;font-size:12px;margin-top:3px }
.smc-service .sp-jump { border-bottom:1px solid #e2ebf4;background:#fff }
.smc-service .sp-jump > div { display:flex;gap:28px;overflow-x:auto;white-space:nowrap;padding-block:16px }
.smc-service .sp-jump a { font-size:13px;font-weight:700;min-height:30px;display:flex;align-items:center }
.smc-service .sp-two-col { display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:38px;align-items:center }
.smc-service .sp-two-col > * { min-width:0 }
.smc-service .sp-two-col > div > p:not(.sp-eyebrow) { margin-top:17px }
.smc-service .sp-text-link { display:inline-flex;align-items:center;gap:9px;font-size:13px;color:#075fa7;font-weight:700;line-height:1.6;margin-top:20px }
.smc-service .sp-summary { padding:28px;background:#f3f8fd;border:1px solid #dce8f3;border-radius:22px }
.smc-service .sp-summary dl { margin:18px 0 }
.smc-service .sp-summary dl > div { display:grid;grid-template-columns:140px minmax(0,1fr);gap:12px;padding:12px 0;border-bottom:1px solid #dae5ee;font-size:13px;line-height:1.6 }
.smc-service dt { font-weight:700 }
.smc-service dd { margin:0;color:#4e667f }
.smc-service .sp-summary > p { font-size:12px;line-height:1.7 }
.smc-service .sp-support-grid { display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px;margin-top:36px }
.smc-service .sp-support-card { padding:24px;border:1px solid #e0eaf3;border-radius:18px;box-shadow:0 8px 22px #11395b05 }
.smc-service .sp-support-card > i { display:grid;place-items:center;width:46px;height:46px;color:#0a66b0;background:#edf6ff;font-size:21px;border-radius:13px;margin-bottom:17px }
.smc-service .sp-support-card h3 { font-size:16px }
.smc-service .sp-support-card p { font-size:13px;margin-top:9px }
.smc-service .sp-check-panel { padding:27px;border:1px solid #dfebf5;background:#fff;border-radius:21px;align-self:stretch }
.smc-service :is(.sp-check-panel,.sp-doc-card) ul { list-style:none;padding:0;margin:18px 0 0;display:grid;gap:12px }
.smc-service :is(.sp-check-panel,.sp-doc-card) li { position:relative;padding-left:23px;line-height:1.7;font-size:14px;color:#50677f }
.smc-service :is(.sp-check-panel,.sp-doc-card) li::before { content:'✓';position:absolute;left:0;color:#0b7693;font-weight:800 }
.smc-service .sp-doc-grid { display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px }
.smc-service .sp-doc-card { padding:28px;border:1px solid #e5e9eb;border-radius:21px;background:linear-gradient(145deg,#fff,#fffcf0) }
.smc-service .sp-number { display:grid;place-items:center;width:42px;height:42px;border-radius:12px;background:#fff0b4;color:#7f5a00;font-size:15px;font-weight:800;margin-bottom:20px }
.smc-service .sp-note { padding:15px 20px;margin-top:22px;border-left:3px solid #d2ac34;background:#fffcf1;font-size:13px }
.smc-service .sp-navy { background:#082a4e }
.smc-service .sp-navy h2,.smc-service .sp-navy h3 { color:#fff }
.smc-service .sp-navy h2 em,.smc-service .sp-navy .sp-eyebrow { color:#ffda31 }
.smc-service .sp-navy p { color:#c3d5e7 }
.smc-service .sp-process { display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:22px;list-style:none;padding:0;margin:34px 0 0 }
.smc-service .sp-process li { border-top:1px solid #ffffff33;padding-top:22px }
.smc-service .sp-process li > span { display:block;color:#ffda31;font-size:25px;font-weight:800;margin-bottom:16px }
.smc-service .sp-process h3 { font-size:16px }
.smc-service .sp-process p { font-size:13px;margin-top:10px }
.smc-service #service-fees .sp-button { margin-top:22px }
.smc-service .sp-official { border:1px solid #e5d8a8;border-radius:22px;padding:30px;background:#fffcf0 }
.smc-service .sp-official > i { color:#997000;font-size:28px;margin-bottom:16px }
.smc-service .sp-official p { margin-top:12px;font-size:14px }
.smc-service .sp-official a { display:block;margin-top:16px;color:#075fa7;font-size:14px;font-weight:700 }
.smc-service .sp-official small { display:block;margin-top:22px;color:#687789;font-size:11px }
.smc-service .sp-location { display:flex;align-items:center;gap:14px;margin-top:20px }
.smc-service .sp-location > i { color:#a77900;font-size:25px }
.smc-service address { font-style:normal;font-size:14px;line-height:1.7;margin:0 }
.smc-service .sp-related { display:grid;gap:10px }
.smc-service .sp-related h3 { margin-bottom:5px }
.smc-service .sp-related a { display:flex;justify-content:space-between;gap:14px;padding:15px 18px;border:1px solid #dfe9f2;background:#fff;border-radius:12px;font-weight:700;font-size:14px }
.smc-service .sp-related a span { color:#a77900 }
.smc-service .sp-faq-grid { display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;align-items:start }
.smc-service .sp-faq-grid details { border:1px solid #dce7f2;border-radius:15px;background:#fbfdff;overflow:hidden }
.smc-service .sp-faq-grid summary { display:flex;justify-content:space-between;align-items:center;gap:18px;padding:20px;cursor:pointer;font-size:15px;font-weight:700;line-height:1.55;list-style:none }
.smc-service .sp-faq-grid summary::-webkit-details-marker { display:none }
.smc-service .sp-faq-grid summary span { display:grid;place-items:center;flex:0 0 26px;height:26px;background:#eaf3fe;color:#0962a4;border-radius:50%;font-size:21px }
.smc-service .sp-faq-grid details[open] summary span { transform:rotate(45deg) }
.smc-service .sp-faq-grid details > p { padding:0 20px 20px;font-size:14px }
.smc-service .sp-cta { padding:32px 0;background:linear-gradient(105deg,#043369,#07539e 70%,#063469);border-top:3px solid #ffda31 }
.smc-service .sp-cta > div { display:flex;align-items:center;justify-content:space-between;gap:28px }
.smc-service .sp-cta h2 { color:#fff;font-size:28px }
.smc-service .sp-cta h2 span { color:#ffda31 }
.smc-service .sp-cta p { margin-top:10px;color:#dce8f4;font-size:14px }
.smc-service :is(a,summary):focus-visible { outline:3px solid #1187dd;outline-offset:4px }
@media(hover:hover) { .smc-service .sp-button:hover { transform:translateY(-3px) } .smc-service .sp-related a:hover { border-color:#dab83e } }
@media(max-width:1000px) { .smc-service .sp-wrap.sp-hero-grid { gap:25px } .smc-service .sp-support-grid { grid-template-columns:repeat(2,minmax(0,1fr)) } .smc-service .sp-process { grid-template-columns:repeat(3,minmax(0,1fr)) } }
@media(max-width:760px) { .smc-service .sp-wrap { padding-inline:20px } .smc-service .sp-section { padding-block:42px } .smc-service .sp-wrap.sp-hero-grid,.smc-service .sp-two-col { grid-template-columns:minmax(0,1fr);gap:27px } .smc-service .sp-hero { padding:24px 0 32px } .smc-service .sp-breadcrumb { margin-bottom:24px } .smc-service h1 { font-size:clamp(29px,6vw,44px) } .smc-service .sp-doc-grid { grid-template-columns:minmax(0,1fr) } .smc-service .sp-faq-grid { grid-template-columns:minmax(0,1fr) } .smc-service .sp-process { grid-template-columns:repeat(2,minmax(0,1fr)) } .smc-service .sp-cta > div { flex-direction:column;align-items:flex-start } .smc-service .sp-cta h2 { font-size:25px } }
@media(max-width:440px) { .smc-service .sp-support-grid,.smc-service .sp-process { grid-template-columns:minmax(0,1fr) } .smc-service .sp-wrap { padding-inline:14px } .smc-service .sp-jump > div { gap:22px } .smc-service .sp-summary dl > div { grid-template-columns:minmax(0,1fr);gap:3px } .smc-service .sp-support-card,.smc-service .sp-check-panel,.smc-service .sp-doc-card { padding:23px } }
@media(prefers-reduced-motion:reduce) { .smc-service .sp-button { transition:none } }
/* Match the redesigned website's white/navy/blue palette and soft yellow accents. */
.smc-service { --sp-navy:#092754; --sp-gold:#1469e9 }
.smc-service .sp-hero { background:#fff; color:#092754; border-bottom:1px solid #edf1f6 }
.smc-service .sp-breadcrumb { color:#61738b }
.smc-service .sp-breadcrumb a { color:#1469e9 }
.smc-service .sp-eyebrow,.smc-service .sp-hero .sp-eyebrow { color:#1469e9 }
.smc-service h1 { color:#092754 }
.smc-service h1 span { color:#1469e9 }
.smc-service .sp-hero-copy { color:#61738b }
.smc-service .sp-phone { color:#0b305e }
.smc-service .sp-hero-visual { background:#fff; border-color:#e0e9f4; box-shadow:0 10px 30px #0b305e0c }
.smc-service .sp-hero-visual strong { color:#0b305e }
.smc-service .sp-hero-visual p { color:#61738b }
.smc-service .sp-hero-visual figcaption > span,.smc-service .sp-support-card > i,.smc-service .sp-number { background:#fff8d8; color:#0b305e; border:1px solid #ffeb99 }
.smc-service .sp-soft,.smc-service .sp-summary { background:#f3f8ff }
.smc-service .sp-doc-card { background:#fff; border-color:#e0e9f4; box-shadow:0 5px 20px #0b305e08 }
.smc-service .sp-navy { background:#e8f3ff }
.smc-service .sp-navy h2,.smc-service .sp-navy h3 { color:#092754 }
.smc-service .sp-navy h2 em,.smc-service .sp-navy .sp-eyebrow { color:#1469e9 }
.smc-service .sp-navy p { color:#526b88 }
.smc-service .sp-process li { border-top-color:#c1d9f6 }
.smc-service .sp-process li > span { color:#1469e9 }
.smc-service .sp-related a span,.smc-service .sp-text-link,.smc-service .sp-official a { color:#1469e9 }
.smc-service .sp-official { background:#fff; border-color:#e0e9f4 }
.smc-service .sp-official > i { color:#0b305e }


.smc-service .sp-hero-visual > img { max-height:360px; object-fit:contain; background:#f5faff }
@media(max-width:760px) { .smc-service .sp-hero-visual > img { max-height:none } }

.smc-service .sp-brand-visual { margin:0;min-width:0 }
.smc-service .sp-brand-visual img { display:block;width:100%;height:auto;border-radius:26px }
.smc-service .sp-mark-grid { display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px }
.smc-service .sp-mark-grid article { padding:28px 22px;background:#fff;border:1px solid #e0e9f4;border-radius:20px;text-align:center }
.smc-service .sp-word-sample,.smc-service .sp-logo-sample { display:grid;place-items:center;height:100px;margin-bottom:18px;background:#fff8d8;color:#092754;border-radius:16px;font-size:42px;font-weight:800;position:relative }
.smc-service .sp-word-sample sup { position:absolute;right:18px;top:18px;font-size:16px;color:#1469e9 }
.smc-service .sp-logo-sample { background:#eaf3ff;color:#1469e9 }
.smc-service .sp-mark-grid p { font-size:13px;margin-top:9px }
.smc-service .sp-support-grid { margin-top:0 }
.smc-service #service-fees .sp-button { margin-top:22px }
@media(max-width:400px) { .smc-service .sp-mark-grid { grid-template-columns:minmax(0,1fr) } }

/* Compact visual service pages; no section jump bars or decorative captions. */
.smc-service .sp-process { grid-template-columns:repeat(4,minmax(0,1fr)) }
.smc-service .sp-process li { border-top-color:#c9ddf3 }
.smc-service .sp-process li > span { color:#1469e9 }
.smc-service .sp-process h3 { color:#092754 }
.smc-service .sp-process p { color:#61738b }
.smc-service .sp-hero { background:#fff }
.smc-service .sp-hero-grid h1 { font-size:clamp(31px,3.5vw,48px) }
.smc-service .sp-support-card { display:flex;flex-direction:column;align-items:flex-start;transition:border-color .2s,transform .2s }
.smc-service .sp-card-arrow { margin-top:auto;padding-top:14px;font-size:22px;color:#1469e9 }
.smc-service .sp-reference-links { display:flex;flex-wrap:wrap;align-items:center;gap:14px 22px;margin-top:28px;padding-top:20px;border-top:1px solid #e0e9f4;font-size:12px;color:#61738b }
.smc-service .sp-reference-links a { color:#1469e9;line-height:1.7 }
@media(hover:hover) { .smc-service a.sp-support-card:hover { border-color:#e9c83a;transform:translateY(-3px) } }
@media(max-width:1000px) { .smc-service .sp-process { grid-template-columns:repeat(2,minmax(0,1fr)) } }
@media(max-width:440px) { .smc-service .sp-process { grid-template-columns:minmax(0,1fr) } }
@media(prefers-reduced-motion:reduce) { .smc-service .sp-support-card { transition:none } }
/* Reuse the existing dashboard-managed service expert photo and details. */
.smc-service .sp-expert-card { border:1px solid #e0e9f4;border-radius:24px;overflow:hidden;background:linear-gradient(145deg,#f5faff,#fff);box-shadow:0 12px 32px #0b305e0a }
.smc-service .sp-brand-visual .sp-expert-photo { display:block;width:100%;height:340px;object-fit:contain;border-radius:0 }
.smc-service .sp-expert-details { padding:20px 24px;text-align:center;background:#fff;border-top:1px solid #e7eef6 }
.smc-service .sp-expert-details h2 { font-size:23px }
.smc-service .sp-expert-details p { margin-top:6px;font-size:14px }
.smc-service .sp-expert-details a { display:inline-flex;align-items:center;gap:8px;margin-top:12px;color:#1469e9;font-size:14px;font-weight:700;min-height:32px }
@media(max-width:440px) { .smc-service .sp-brand-visual .sp-expert-photo { height:280px } }
/* Large circular dashboard-managed expert portrait. */
.smc-service .sp-expert-card { padding:26px 18px 0; background:linear-gradient(145deg,#f5faff,#fff) }
.smc-service .sp-brand-visual .sp-expert-photo { width:min(340px,100%); height:auto; aspect-ratio:1; margin:0 auto 24px; object-fit:cover; object-position:center 20%; border-radius:50%; border:6px solid #fff; outline:2px solid #e6be35; box-shadow:0 12px 32px #09275420 }
.smc-service .sp-expert-details { margin-inline:-18px }
@media(max-width:440px) { .smc-service .sp-brand-visual .sp-expert-photo { width:min(280px,100%); height:auto } }