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    <title>service tax on construction activity</title>
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    <description>When construction service value qualifies for an abatement because it includes land, the taxable portion is treated as tax inclusive and service tax should be determined by backward calculation, extracting the tax from the stated amount rather than applying forward calculation on the reduced value.</description>
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      <description>When construction service value qualifies for an abatement because it includes land, the taxable portion is treated as tax inclusive and service tax should be determined by backward calculation, extracting the tax from the stated amount rather than applying forward calculation on the reduced value.</description>
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      <law>Service Tax</law>
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