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    <description>Section 95 imposed an Education Cess on taxable services, calculated on the service tax levied under Chapter V of the Finance Act, 1994, as an additional charge; Chapter V&#039;s provisions on levy, collection, refunds, exemptions and penalties were made applicable to the cess.</description>
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      <description>Section 95 imposed an Education Cess on taxable services, calculated on the service tax levied under Chapter V of the Finance Act, 1994, as an additional charge; Chapter V&#039;s provisions on levy, collection, refunds, exemptions and penalties were made applicable to the cess.</description>
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