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    <description>Transaction charges recovered from clients in connection with stock broking services were included in the taxable value because they represented a statutory liability of the service provider and formed part of the gross amount charged, so the service tax demand on that count was upheld. By contrast, Cenvat credit could not be denied outright on the basis of unexamined documents where it was unclear whether the prescribed particulars were available; the credit dispute therefore required fresh verification and de novo adjudication, with the matter remanded on that issue.</description>
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