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    <title>Lease of Hotel-Like Rooms Not Exempt from Tax, AAR Rules; Not Classified as Residential Dwelling Under Exemption.</title>
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    <description>Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a residential dwelling - The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” - AAR</description>
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