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    <title>Reverses Charge &amp; Abatement in Services Tax</title>
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    <description>Reverse charge reallocates the obligation to deposit service tax to the recipient or other notified person and may split liability between provider and recipient by notification, without changing the taxable value. Abatement permits a specified reduction from the gross amount to determine taxable value, thereby reducing the tax base and tax payable, but it does not affect which party must remit the tax.</description>
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      <title>Reverses Charge &amp; Abatement in Services Tax</title>
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      <description>Reverse charge reallocates the obligation to deposit service tax to the recipient or other notified person and may split liability between provider and recipient by notification, without changing the taxable value. Abatement permits a specified reduction from the gross amount to determine taxable value, thereby reducing the tax base and tax payable, but it does not affect which party must remit the tax.</description>
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      <law>Service Tax</law>
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