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    <title>Service Tax New Cases</title>
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    <description>Service tax treatment clarified: export of services must be assessed according to the Export Services Rules applicable to the disputed period regarding convertible foreign exchange; misclassified collections may be appropriated against correct liabilities and employee wages generally lack abatement; franchise/promotional arrangements can constitute business auxiliary services based on contract terms and commission flows; transfer of intellectual property without paid technical assistance is not taxable as a service; and value of goods sold (such as SIM cards) is excluded from service tax on activation services.</description>
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      <description>Service tax treatment clarified: export of services must be assessed according to the Export Services Rules applicable to the disputed period regarding convertible foreign exchange; misclassified collections may be appropriated against correct liabilities and employee wages generally lack abatement; franchise/promotional arrangements can constitute business auxiliary services based on contract terms and commission flows; transfer of intellectual property without paid technical assistance is not taxable as a service; and value of goods sold (such as SIM cards) is excluded from service tax on activation services.</description>
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