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    <title>labour cess @1% impact on service tax</title>
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    <description>Labour cess collected and remitted to government is not consideration for services and therefore is excluded from the service tax base; service tax is charged on the gross contract value net of abatement but not on statutory cess. Labour cess is likewise not part of amounts for TDS deduction, and separately shown service tax should not attract TDS.</description>
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      <title>labour cess @1% impact on service tax</title>
      <link>https://www.taxtmi.com/forum/issue?id=111280</link>
      <description>Labour cess collected and remitted to government is not consideration for services and therefore is excluded from the service tax base; service tax is charged on the gross contract value net of abatement but not on statutory cess. Labour cess is likewise not part of amounts for TDS deduction, and separately shown service tax should not attract TDS.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 28 Dec 2016 20:59:36 +0530</pubDate>
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