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    <title>Payment of service Tax on service catagory Supply of Tangible goods -Reg</title>
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    <description>Payment obligation concerns service tax on income from hiring owned barges, initially treated under the Supply of Tangible Goods category with an abatement applied; the correct classification is Transportation of coastal goods, attracting tax consequences under the reverse charge mechanism and requiring calculation of taxable value using the abatement applicable from the stated effective date.</description>
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