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    <title>Set off of service tax paid on rent</title>
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    <description>Service tax credit for rent paid is available for set-off against output service tax provided invoices and naming requirements are met; where premises are used for both taxable services and non taxable trading, the credit must be apportioned and limited to the portion attributable to taxable turnover, yielding a proportionate credit based on the ratio of taxable to total turnover.</description>
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      <law>Service Tax</law>
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