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    <title>Service tax applicability on letting out business</title>
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    <description>Service tax applies when a residential premises is sub let for non residential or commercial accommodation; such conversion of use renders the activity taxable and can give rise to joint liability of the owner and the occupier who sub lets. Letting solely for residential accommodation remains excluded from service tax.</description>
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      <title>Service tax applicability on letting out business</title>
      <link>https://www.taxtmi.com/forum/issue?id=511</link>
      <description>Service tax applies when a residential premises is sub let for non residential or commercial accommodation; such conversion of use renders the activity taxable and can give rise to joint liability of the owner and the occupier who sub lets. Letting solely for residential accommodation remains excluded from service tax.</description>
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