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    <title>CUM TAX VALUE FOR SERVICE TAX</title>
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    <description>Where service providers do not collect service tax separately, gross amounts received are to be treated as inclusive of service tax and the taxable value must be determined by reverse calculation: the value is that amount which, with the addition of tax payable, equals the gross amount charged. Administrative guidance and tribunal practice apply this mechanism, and the statutory clarification enabling such cum-tax valuation operates prospectively from its effective date.</description>
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