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    <title>Service Tax applicability on fees charged for computer hardware &amp; software subjects</title>
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    <description>Service tax applicability for fees charged for computer hardware and software instruction depends on whether the activity is characterised as commercial coaching or as exempt teaching and on demonstrable nonprofit motive; registration alone does not automatically exempt the company, so financial records should be produced to substantiate noncommercial status and classification as teaching may support an exemption.</description>
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