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    <title>Local Bodies Liable for Service Tax on Renting Immovable Property Despite No Profit Motive; Case Remanded for Tax Calculation.</title>
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    <description>Renting of immovable property service - constitutional levy of service tax - services provided by local body ( Municipality) created under the constitutional provisions - absence of profit motive - Activity is liable to service tax - Matter remanded back for correct quantification.</description>
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      <description>Renting of immovable property service - constitutional levy of service tax - services provided by local body ( Municipality) created under the constitutional provisions - absence of profit motive - Activity is liable to service tax - Matter remanded back for correct quantification.</description>
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