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    <title>Coventry University student services not classified as franchise; education provision exempt from tax under recognized university law.</title>
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    <description>Classification of services - The fact that some of the students are being the Coventry University cannot be classified as the franchise services as proposed by the Revenue - We also find that the service by the way of education as a part of recognized university recognized by law is taxable neither taxability during the positive list nor under the negative list</description>
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      <description>Classification of services - The fact that some of the students are being the Coventry University cannot be classified as the franchise services as proposed by the Revenue - We also find that the service by the way of education as a part of recognized university recognized by law is taxable neither taxability during the positive list nor under the negative list</description>
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