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    <description>Several service tax appeals clarify taxable scope: reclamation and removal in mining do not constitute cargo handling; erection, installation and commissioning liability depends on when such services were brought into the tax net; verification and processing services for a bank qualify as business auxiliary services when paid by the bank; mere painting of supplied photographs does not amount to advertising agency services; and coaching by a recognized charitable institution for postgraduate and executive courses is not commercial activity where education, not profit, is the primary object.</description>
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