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    <description>Whether service tax arises where a builder bills a separate charge for covered parking in addition to the basic flat price under complex construction service, given that covered parking is treated as exempt from preferential location classification and was invoiced separately by the builder.</description>
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      <description>Whether service tax arises where a builder bills a separate charge for covered parking in addition to the basic flat price under complex construction service, given that covered parking is treated as exempt from preferential location classification and was invoiced separately by the builder.</description>
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