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    <description>Sub-contractors must pay service tax on taxable services they render and report the value in returns; the main contractor may claim cenvat credit for service tax paid by the sub-contractor where that service constitutes an input service.</description>
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      <description>Sub-contractors must pay service tax on taxable services they render and report the value in returns; the main contractor may claim cenvat credit for service tax paid by the sub-contractor where that service constitutes an input service.</description>
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      <law>Service Tax</law>
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