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    <title>Educational services</title>
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    <description>Exemption for educational services covers services provided by institutions to students, faculty and staff and, for services received, only specified categories: transportation of students, faculty and staff; catering including government mid-day meal schemes; security, cleaning or housekeeping services performed in the institution; and services relating to admission or conduct of examinations. The concept of &quot;auxiliary educational services&quot; is omitted, and the exemption for renting of immovable property to educational institutions is withdrawn. &quot;Educational institution&quot; is defined with reference to services specified in clause (1) of section 66D of the Finance Act, 1994.</description>
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    <pubDate>Wed, 20 Jun 2012 17:04:00 +0530</pubDate>
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      <description>Exemption for educational services covers services provided by institutions to students, faculty and staff and, for services received, only specified categories: transportation of students, faculty and staff; catering including government mid-day meal schemes; security, cleaning or housekeeping services performed in the institution; and services relating to admission or conduct of examinations. The concept of &quot;auxiliary educational services&quot; is omitted, and the exemption for renting of immovable property to educational institutions is withdrawn. &quot;Educational institution&quot; is defined with reference to services specified in clause (1) of section 66D of the Finance Act, 1994.</description>
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      <pubDate>Wed, 20 Jun 2012 17:04:00 +0530</pubDate>
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