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    <title>NO SERVICE TAX ON AMOUNTS NOT RELATED TO TAXABLE SERVICES</title>
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    <description>Service tax applies only to amounts that are consideration for a taxable service; receipts lacking nexus with the service-such as cash discounts, media incentives to an agency, separate mess charges, donations/grants for courses, and principal-paid incentives not billed to clients-are not includible in the assessable value. Conversely, charges billed to customers as part of the service transaction may form part of the taxable gross value even if redistributed as tips.</description>
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      <description>Service tax applies only to amounts that are consideration for a taxable service; receipts lacking nexus with the service-such as cash discounts, media incentives to an agency, separate mess charges, donations/grants for courses, and principal-paid incentives not billed to clients-are not includible in the assessable value. Conversely, charges billed to customers as part of the service transaction may form part of the taxable gross value even if redistributed as tips.</description>
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