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    <title>&#039;Rental&#039; Definition Excludes Infrastructure Development; Key for Service Tax and Legal Interpretation in Property Contexts.</title>
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    <description>Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common facility/ property. There is difference between anything done in relation to ‘renting of immovable property service’ and anything done in relation to ‘immovable property’ per-se, which is in common domain.</description>
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