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    <title>Service Tax Burden Falls on End Users, Not Manufacturers, Who Cannot Claim Credit for This Portion.</title>
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    <description>Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the service tax - AT</description>
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      <description>Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the service tax - AT</description>
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