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    <title>SERVICE TAX CREDIT</title>
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    <description>A proprietory concern registered for Renting Immovable Property may claim input service tax credit for professional or other input services only if those services are specifically related to and have a clear nexus to the renting-immovable-property service; the taxpayer must specify the nature of the input services to determine eligibility for adjustment against service tax payable on rent receipts.</description>
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