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    <description>Valuation for service tax is based on the gross amount charged, which includes any amounts received before, during or after the service and falls within the statutory definition of &#039;consideration&#039;. Taxable value is determined from that gross amount less any admissible abatement. A tour reseller can take credit for service tax charged by the tour seller, so input tax credit may offset the reseller&#039;s liability even though the declared base is the gross amount charged.</description>
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