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    <title>tax on following services</title>
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    <description>Tuition fees for vocational training are taxable because the institute lacks the affiliation required for exemption and must be included in valuation; government grants received as general donations or grant-in-aid not earmarked for specific trainees or activities are not taxable under the administrative guidance.</description>
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      <description>Tuition fees for vocational training are taxable because the institute lacks the affiliation required for exemption and must be included in valuation; government grants received as general donations or grant-in-aid not earmarked for specific trainees or activities are not taxable under the administrative guidance.</description>
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