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2009 (4) TMI 552 - ITAT COCHINExtract: .......Tax Act, the convention centre managed by the assessee is an extension of the hotel itself and therefore, rent collection from the convention centre shall be exigible for the levy of expenditure tax. 8. Therefore, in the facts and circumstances of the case, we find that this appeal filed by the assessee is liable to be dismissed. Order accordingly.
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