Exhorbitant move in charges in residential society

If move in and move out forms part of the bundle of services that comes with their main product/goods or services, then the same shall be covered under the enactment. Also, the trade, commerce, porfession, vocation, manufacture, wager or adventure need not be a continuous activity. If the service (move in and move out) is done in furtherance to their "business activity", it is liable to be taxed.

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