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    <title>Other Income.</title>
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    <description>The issue is whether contractual compensation for non lifting of goods is chargeable to excise or service tax. One view holds no excise liability where there is no removal and that the receipt is not a taxable service. Another view contends that such compensation may constitute consideration for agreeing to refrain, tolerate, or perform an act and therefore could attract service tax under the expanded service definition.</description>
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      <title>Other Income.</title>
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      <description>The issue is whether contractual compensation for non lifting of goods is chargeable to excise or service tax. One view holds no excise liability where there is no removal and that the receipt is not a taxable service. Another view contends that such compensation may constitute consideration for agreeing to refrain, tolerate, or perform an act and therefore could attract service tax under the expanded service definition.</description>
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      <law>Central Excise</law>
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