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    <title>rent from commercial property</title>
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    <description>Service tax on renting of immovable property is treated as a taxable service; property taxes paid may be deducted in computing service tax liability. The discussion records conflicting statements on the effective commencement date of the levy. No exemption for commercial rental income is identified other than the property tax adjustment, and small service providers may be eligible for threshold-based relief.</description>
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      <description>Service tax on renting of immovable property is treated as a taxable service; property taxes paid may be deducted in computing service tax liability. The discussion records conflicting statements on the effective commencement date of the levy. No exemption for commercial rental income is identified other than the property tax adjustment, and small service providers may be eligible for threshold-based relief.</description>
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