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    <title>Applicability of service tax on privilege cards</title>
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    <description>Privilege cards that function solely as discount cards-offering price reductions for food, beverage or accommodation without providing a distinct service-do not ordinarily attract service tax. However, where the card constitutes a membership service or bundles taxable services (such as club membership benefits, outdoor catering, or packaged room rent), the arrangement must be characterised on its true nature and may become liable to service tax.</description>
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      <description>Privilege cards that function solely as discount cards-offering price reductions for food, beverage or accommodation without providing a distinct service-do not ordinarily attract service tax. However, where the card constitutes a membership service or bundles taxable services (such as club membership benefits, outdoor catering, or packaged room rent), the arrangement must be characterised on its true nature and may become liable to service tax.</description>
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