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    <title>Service Tax for private accommodation to women / girl students</title>
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    <description>Service tax on privately provided furnished accommodation to women students or working women is triggered only when an individual owner&#039;s aggregate annual consideration for the taxable service exceeds the statutory threshold. Composite charges (rent, food, electricity etc.) billed without separation are treated as composite consideration for taxability. The threshold is applied to each owner individually; income tax remains separately applicable.</description>
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      <description>Service tax on privately provided furnished accommodation to women students or working women is triggered only when an individual owner&#039;s aggregate annual consideration for the taxable service exceeds the statutory threshold. Composite charges (rent, food, electricity etc.) billed without separation are treated as composite consideration for taxability. The threshold is applied to each owner individually; income tax remains separately applicable.</description>
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