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    <title>rule 3 of service tax</title>
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    <description>Service tax on a composite government contract is to be computed on the entire contract value, meaning the amount received plus the TDS deducted by the contractee, so taxable value is not reduced by deduction of TDS on VAT. A follow-up query on whether sales tax/VAT paid (where not separately charged) may be deducted was raised but not resolved in the supplied record.</description>
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