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    <title>Renting Immovable Property Subject to Service Tax; No Need for Physical Demarcation Among Co-owners.</title>
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    <description>Renting of immovable property - Joint property rented to tenants - Conceptually service tax is levied on the service provided, which is an intangible thing and hence it is not necessary to be identified with physical demarcation of the immovable property given on rent against individual co-owners.</description>
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