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    <title>Service tax adjustment</title>
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    <description>Set-off of service tax liabilities between parties is not permitted; each person must discharge service tax independently. However, where one taxable service is used to provide another taxable service, the recipient may claim Cenvat credit under the input credit mechanism rather than directly adjusting liabilities with the counterparty.</description>
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      <description>Set-off of service tax liabilities between parties is not permitted; each person must discharge service tax independently. However, where one taxable service is used to provide another taxable service, the recipient may claim Cenvat credit under the input credit mechanism rather than directly adjusting liabilities with the counterparty.</description>
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