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    <title>Old age home/care homes</title>
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    <description>Liability to service tax for letting old age homes or care homes depends on whether the home is maintained on charitable grounds or with commercial intent; if run commercially it will not fall under the exemption entry, while accommodation let for residential purposes is generally not treated as commercial solely because rent is received. Relevant factual features such as provision of meals, personal attendants, and common facilities are material to that classification.</description>
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      <description>Liability to service tax for letting old age homes or care homes depends on whether the home is maintained on charitable grounds or with commercial intent; if run commercially it will not fall under the exemption entry, while accommodation let for residential purposes is generally not treated as commercial solely because rent is received. Relevant factual features such as provision of meals, personal attendants, and common facilities are material to that classification.</description>
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