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    <title>Service tax exemption</title>
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    <description>Exemption applies to services by educational institutions to students and to certain services provided to institutions (transportation, catering, security, admission/examination services); however, the definition of auxiliary educational services excludes package tours and the transportation carve out is interpreted as applying within the taxable territory, making foreign package tours arranged by travel agents unlikely to qualify and subject to departmental challenge.</description>
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      <description>Exemption applies to services by educational institutions to students and to certain services provided to institutions (transportation, catering, security, admission/examination services); however, the definition of auxiliary educational services excludes package tours and the transportation carve out is interpreted as applying within the taxable territory, making foreign package tours arranged by travel agents unlikely to qualify and subject to departmental challenge.</description>
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      <law>Service Tax</law>
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