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    <description>Taxability of convention services depends on whether a commercial concern supplies services in relation to a convention defined as a formal, non-public meeting not for amusement; taxable services include hiring of space, audiovisual and technical support, equipment, stationery and catering (subject to abatement), and the gross amount charged by the billing service provider is the basis for tax, excluding pure agent reimbursements where applicable.</description>
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