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    <title>SERVICE TAX ON RESIDENTIAL HOSTEL HIRED TO A CORPORATE HOUSE FOR THEIR EMPLOYEES</title>
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    <description>The statutory definition of renting of immovable property includes arrangements for use in the course or furtherance of business; where the lease or license is granted to a corporate and the company provides accommodation to employees free of charge, the property is used by the company in the course of its business, and therefore, on the view expressed, service tax is payable on the rent income received from the corporate.</description>
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      <description>The statutory definition of renting of immovable property includes arrangements for use in the course or furtherance of business; where the lease or license is granted to a corporate and the company provides accommodation to employees free of charge, the property is used by the company in the course of its business, and therefore, on the view expressed, service tax is payable on the rent income received from the corporate.</description>
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