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    <title>EDUCATION SERVICES UNDER NEGATIVE LIST</title>
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    <description>The negative list excludes preschool education, school education up to higher secondary or equivalent, education as part of a curriculum leading to a qualification recognised by law, and approved vocational education courses from service tax. Education that fails the curricular, qualification or domestic recognition conditions, as well as coaching, private tuitions, placement and services provided to third parties, remain taxable. Fees integral to exempt tuition are non taxable where the educational service has the dominant character, and government grants not affecting service value are excluded from valuation.</description>
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      <description>The negative list excludes preschool education, school education up to higher secondary or equivalent, education as part of a curriculum leading to a qualification recognised by law, and approved vocational education courses from service tax. Education that fails the curricular, qualification or domestic recognition conditions, as well as coaching, private tuitions, placement and services provided to third parties, remain taxable. Fees integral to exempt tuition are non taxable where the educational service has the dominant character, and government grants not affecting service value are excluded from valuation.</description>
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