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    <title>Terminal Charges as Miscellaneous Income Deemed Inappropriate for Service Tax; Notional Value for Internal Use Only.</title>
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    <description>Valuation - inclusion of terminal charges shown as the miscellaneous income - demanding a service tax on the notional value taken by the appellant only for the purpose of accounting of the cost of the different units working under the appellants, will be not in the interest of the service tax law.</description>
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      <description>Valuation - inclusion of terminal charges shown as the miscellaneous income - demanding a service tax on the notional value taken by the appellant only for the purpose of accounting of the cost of the different units working under the appellants, will be not in the interest of the service tax law.</description>
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