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    <title>EDUCATION RELATED SERVICES SPARED FOR SERVICE TAX</title>
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    <description>Core educational activities - pre-school through higher secondary, education forming part of a prescribed curriculum leading to a recognized qualification, and approved vocational courses - are non-taxable. Services provided to educational institutions in respect of such exempt education are themselves exempt when they are auxiliary educational services or renting of immovable property, covering outsourced activities ordinarily carried out by institutions and specific functions such as admissions, examinations, transportation, hostels, housekeeping, security, canteen services and catering under government mid-day meal schemes.</description>
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