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    <title>Activity of Renting of Immovable Property is not a service and hence not liable to service tax however value added services with renting of immovable property are subject to service tax:</title>
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    <description>Renting of immovable property for business use does not amount to a taxable service absent value addition; only distinct value-added or ancillary services provided in connection with the rented premises are exigible to service tax, and administrative measures seeking to tax bare renting exceed the proper construction of the taxable service concept.</description>
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