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    <title>service tax rate</title>
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    <description>Service tax on hospitality and event services operates through abatements that determine the taxable portion of hotel room rents, air conditioned restaurant services with liquor licence and mandap keeper charges; the document compares present and proposed lower abatements and the resulting effective service tax on the taxable amount. For works contract and interior services combining materials and labour, if the provider is an individual, HUF, partnership or AoP, the service recipient must pay tax on half the taxable amount while the provider pays tax on the remaining half.</description>
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      <description>Service tax on hospitality and event services operates through abatements that determine the taxable portion of hotel room rents, air conditioned restaurant services with liquor licence and mandap keeper charges; the document compares present and proposed lower abatements and the resulting effective service tax on the taxable amount. For works contract and interior services combining materials and labour, if the provider is an individual, HUF, partnership or AoP, the service recipient must pay tax on half the taxable amount while the provider pays tax on the remaining half.</description>
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