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    <title>Assessee Granted Cum-Tax Benefit: Value of Services Treated as Cum-Tax Amount When Service Tax Not Charged.</title>
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    <description>Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT</description>
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      <description>Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT</description>
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