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                   39039 Points
                   Joined September 2008
                
               
			  
			  
             
            
             
	Taxable service of commercial coaching and training is the nearest category whcih could possibly cover education. However education is what the GOI is to provide and where any certificate recognised under law is provided by an entity the same is excluded from coaching and training centre as per the deinftion. Once one is not a specified service provider the question of tax does not arise for teaching.
	However other categories of services could be liable for example convention centre mandap keeper etc if premises with facilities let out.