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    <title>circular 138/07/2011 of service tax</title>
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    <description>Services supplied by subcontractors and consultants in relation to work contracts are classifiable as taxable services under the service tax charging provisions referenced to Section 65A and the corresponding sub clause of Section 65, and such services constitute input services for the principal contractor, permitting the main contractor to claim CENVAT credit subject to the applicable conditions.</description>
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