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Trusts Offering AP Board-Recognized Courses Exempt from Business Auxiliary Service Tax, Deemed Educational, Not Business Services.

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Full Text of the Document

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....Education services - Business Auxiliary Services or not - When admittedly these Trusts are rendering education services and the courses are recognized by Andhra Pradesh Board, it cannot be said that since fees is collected or that fees collected is high, the education services are in the nature of a business.....

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