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    <title>Jungle safari and Pick up And drop facility to guest</title>
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    <description>Charges for jungle safari and pick up/drop services provided by a resort are taxable and, when supplied as composite offerings, treated as Bundled Services permitting an abatement from gross receipts subject to prescribed conditions, including restrictions on claiming Cenvat credit; applicability depends on whether services are charged separately or as part of a package, and permit fee exemptions must be assessed within that classification framework.</description>
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