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    <title>Option to choose exemption under notification no. 1/2006 or under notification no. 12/2003 of Service Tax</title>
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    <description>Where multiple service tax exemption notifications apply to the same service, the assessee may elect the most favourable notification; the department cannot force a particular exemption. This principle determines the applicable period of taxability for erection services, the availability of an alternate exemption for composite contracts, and the right to claim cenvat credit on input services used in providing those services.</description>
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      <description>Where multiple service tax exemption notifications apply to the same service, the assessee may elect the most favourable notification; the department cannot force a particular exemption. This principle determines the applicable period of taxability for erection services, the availability of an alternate exemption for composite contracts, and the right to claim cenvat credit on input services used in providing those services.</description>
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