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    <title>Dear Sir, With respect to Small Service Provider Exemption, my client is paying excise duty on the</title>
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    <description>Renting part of unutilised land that is incidental to use of a building is taxable as a service, but the Small Service Provider exemption under the applicable notification exempts aggregate taxable receipts up to the specified threshold; payment of service tax on other services (such as GTA) does not bar claiming that exemption.</description>
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      <description>Renting part of unutilised land that is incidental to use of a building is taxable as a service, but the Small Service Provider exemption under the applicable notification exempts aggregate taxable receipts up to the specified threshold; payment of service tax on other services (such as GTA) does not bar claiming that exemption.</description>
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