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    <title>Net payment calculation for a petty work?</title>
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    <description>Service tax on a petty reconditioning contract is triggered if the payer&#039;s turnover exceeds the prescribed threshold; the invoice may reflect the effective rate including cesses. For TDS the gross charge for the service (value of work excluding service tax) is the base for deduction; service tax cannot be reduced by TDS and TDS is not computed on the service tax component.</description>
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