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Leasing Vacant Land for Building or Temporary Structures Became Taxable Service from July 1, 2010.
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....Renting of vacant land by way of lease or licence (irrespective of the duration or tenure), for construction of a building or a temporary structure for use at a later stage in furtherance of business or commerce is a taxable service only from 1.7.2010, and not so, earlier to this date - HC....