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    <title>ADJUSTMENT OF KK CESS</title>
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    <description>Adjustment between different cesses (including KK Cess, SB Cess and service tax) is not permitted and may attract penalties; inter-adjustments among service tax, KK Cess and SB Cess are disallowed. Credit of KK Cess is available only to the service provider and KK Cess liabilities are not fungible with other cess or service tax credits.</description>
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      <description>Adjustment between different cesses (including KK Cess, SB Cess and service tax) is not permitted and may attract penalties; inter-adjustments among service tax, KK Cess and SB Cess are disallowed. Credit of KK Cess is available only to the service provider and KK Cess liabilities are not fungible with other cess or service tax credits.</description>
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