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    <title>Dispute Over 40% Service Tax Rate on Works Contract; Commissioner Failed to Apply 2012 Amendment Abatement.</title>
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      <description>Works Contract Service - original works - service tax liability @40% or otherwise - There is failure on the part of learned Commissioner to allow the admissible abatement under the Service Tax (Determination of Value) Amendment Rules, 2012, read with the Service Tax (Determination of Value) Rules, 2006. - AT</description>
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