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    <title>Service Tax applicability - Fees received in Seminar</title>
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    <description>Fees charged to seminar participants are classified as Coaching and Training Services and are subject to service tax. Sponsorship fees for the seminar constitute Business Auxiliary Services and are likewise taxable as consideration for promotional or supporting services.</description>
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      <description>Fees charged to seminar participants are classified as Coaching and Training Services and are subject to service tax. Sponsorship fees for the seminar constitute Business Auxiliary Services and are likewise taxable as consideration for promotional or supporting services.</description>
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