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    <title>Value of materials not includible in the value of services where the Agreement quantifies the value of materials separately from the value of services rendered</title>
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    <description>When an agreement expressly separates the value of goods or materials from the value of repair or maintenance services, the separately stated materials component is excluded from the taxable value of services; service tax applies only to the value attributable to the Repair services rendered.</description>
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      <description>When an agreement expressly separates the value of goods or materials from the value of repair or maintenance services, the separately stated materials component is excluded from the taxable value of services; service tax applies only to the value attributable to the Repair services rendered.</description>
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