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    <title>Category - Transportation facility provided to the students</title>
    <link>https://www.taxtmi.com/forum/issue?id=251</link>
    <description>Whether charges for transporting students by a tax-exempt educational society&#039;s own fleet are taxable as tour operator services is disputed; the society argues that student transportation is incidental to core educational activities and therefore should not attract service tax, while tax authorities treat it as tour operator services. The issue is controversial and pending adjudication, though an advisory opinion favors non taxability when the service is ancillary to education.</description>
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    <pubDate>Tue, 05 Sep 2006 10:40:41 +0530</pubDate>
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      <link>https://www.taxtmi.com/forum/issue?id=251</link>
      <description>Whether charges for transporting students by a tax-exempt educational society&#039;s own fleet are taxable as tour operator services is disputed; the society argues that student transportation is incidental to core educational activities and therefore should not attract service tax, while tax authorities treat it as tour operator services. The issue is controversial and pending adjudication, though an advisory opinion favors non taxability when the service is ancillary to education.</description>
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