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    <title>Service tax applicability - category - abatement claim</title>
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    <description>The installation of pipelines is treated as a works contract. The service provider may either opt for the composition scheme and pay tax on the full contract value including materials supplied free, or exclude the value of materials and pay tax on the balance; the 67% abatement is not available.</description>
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      <description>The installation of pipelines is treated as a works contract. The service provider may either opt for the composition scheme and pay tax on the full contract value including materials supplied free, or exclude the value of materials and pay tax on the balance; the 67% abatement is not available.</description>
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