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    <title>Service recipient is required to reimburse Service Tax paid by the Service provider</title>
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    <description>Whether a service provider may obtain reimbursement of service tax from the service recipient turns on the statutory character of the tax: service tax is a statutory liability imposed on the person receiving the service, while the service provider acts as the statutory collecting agent required to collect the tax from the recipient and deposit it with the government; contractual silence does not displace that statutory allocation of liability.</description>
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