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    <title>NO SERVICE TAX ON LICENCE / PERMIT FEE FOR BAR</title>
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    <description>Whether issuance of licences to private parties to operate bars and sell eatables constitutes a taxable service: the activity, backed by statutory authority and tender rules, functions as a statutory privilege with the corporation acting as an agency collecting and remitting bid proceeds to the State; only the agency commission qualified as taxable service before the regulatory amendment, and the licensing issuance is treated as a non taxable statutory function following that procedural change, limiting tax liability to the earlier period.</description>
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