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    <title>service tax of educational institutes</title>
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    <description>Service tax liability of a society running an intermediate college concerns whether fee collections and services connected with leased immovable property used for education are taxable and whether inputs and input services used in delivering education qualify for CENVAT credit; the society is registered under the Societies Act, has regulatory permission to operate, and has applied for income-tax exemption registration. The reply refers to a tribunal decision as relevant authority for assessing taxability and credit eligibility under the applicable provisions and circulars.</description>
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      <law>Service Tax</law>
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