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    <title>EXEMPTION IN RELATION TO SERVICES TO OR BY EDUCATIONAL INSTITUTIONS</title>
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    <description>Entry No. 9 exempts auxiliary educational services and renting of immovable property only when those services are in respect of education that is itself exempt; qualification requires (a) the service be an auxiliary educational service or renting and (b) a nexus to exempt education. An amendment narrows the exemption to services provided to educational institutions, removing exemption for services provided by them, thereby changing the taxability of activities such as institutional transport, canteen operations and rentals.</description>
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    <pubDate>Fri, 22 Mar 2013 17:45:20 +0530</pubDate>
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      <description>Entry No. 9 exempts auxiliary educational services and renting of immovable property only when those services are in respect of education that is itself exempt; qualification requires (a) the service be an auxiliary educational service or renting and (b) a nexus to exempt education. An amendment narrows the exemption to services provided to educational institutions, removing exemption for services provided by them, thereby changing the taxability of activities such as institutional transport, canteen operations and rentals.</description>
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      <pubDate>Fri, 22 Mar 2013 17:45:20 +0530</pubDate>
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