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    <description>Sale of scrap recovered during erection and commissioning is not part of the taxable consideration where the sale is an independent transaction and the consideration does not flow from the service recipient; such disposal, if taxable at all, should be treated under VAT/sales tax principles rather than included in the service tax taxable value.</description>
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      <description>Sale of scrap recovered during erection and commissioning is not part of the taxable consideration where the sale is an independent transaction and the consideration does not flow from the service recipient; such disposal, if taxable at all, should be treated under VAT/sales tax principles rather than included in the service tax taxable value.</description>
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