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    <title>Educational Institutions&#039; Rent-a-Cab Services Exempt from Tax; Excludes Commercial Training Centers Under &quot;Cab&quot; Services Rule.</title>
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    <description>Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of &quot;cab&quot; and hence not taxable in the &quot;rent-a-cab operator service&quot; - prima facie case is in favor of assessee - AT</description>
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      <description>Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching centre, are not includible in the meaning of &quot;cab&quot; and hence not taxable in the &quot;rent-a-cab operator service&quot; - prima facie case is in favor of assessee - AT</description>
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