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    <description>Whether a developer constructing multiple low cost houses can claim a service tax exemption for single residence houses and whether purchaser subsidy under PMAY affects that exemption. An amendment to the service tax notification creates exemptions for in situ rehabilitation of existing slum dwellers and beneficiary led individual house construction under PMAY, but entitlement requires that the activity fit those categories, examination of contract terms, and obtaining permission from the central housing ministry.</description>
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