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    <title>Service tax leviability on Editing and content management services</title>
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    <description>Editing and content management services for a publisher do not fall under Business Auxiliary. If provided in relation to business or commerce they are captured by the broad Business Support Service definition and are taxable. The Business Auxiliary and Business Support provisions are specific categorical rules rather than deeming clauses, so taxability depends on the service&#039;s factual nexus to business activity.</description>
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