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    <title>SERVICE TAX ON RENT PAID TO COLD STORAGE</title>
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    <description>Rent payments to a cold storage for storage of exported processed fish are classified as renting of immovable property services, with the service provider required to charge service tax on the invoice and the recipient liable to pay it; no abatement applies, but property tax may be deductible in the taxable value, and the recipient can pursue an export-related refund of the service tax.</description>
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      <description>Rent payments to a cold storage for storage of exported processed fish are classified as renting of immovable property services, with the service provider required to charge service tax on the invoice and the recipient liable to pay it; no abatement applies, but property tax may be deductible in the taxable value, and the recipient can pursue an export-related refund of the service tax.</description>
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      <law>Service Tax</law>
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