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    <description>Conversion and parking charges paid to municipal authorities to permit conversion of residential property to commercial use are municipal levies that are not taxes for the purpose of service tax computation and thus are not deductible from the taxable base; the annual payment of conversion charges alongside property tax does not make them deductible.</description>
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      <description>Conversion and parking charges paid to municipal authorities to permit conversion of residential property to commercial use are municipal levies that are not taxes for the purpose of service tax computation and thus are not deductible from the taxable base; the annual payment of conversion charges alongside property tax does not make them deductible.</description>
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