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    <title>Leviability of Service Tax - Proportionate amount received as rent</title>
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    <description>The key legal point is that rent received from letting out of a property is not liable to service tax, but where payments described as rent may include commission or remuneration for services, their true character must be determined on the facts to assess service tax liability.</description>
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      <description>The key legal point is that rent received from letting out of a property is not liable to service tax, but where payments described as rent may include commission or remuneration for services, their true character must be determined on the facts to assess service tax liability.</description>
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