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2008 (10) TMI 59 - CESTAT, BANGALORE
Appellant, ICFAI contend that they are awarding Degrees/Diplomas recognized by law for educational purposes without any profit motive, so they are not rendering any service under the category of ‘Commercial Coaching and Training’ – assessee is registered under Societies Registration Act, and degrees conferred by them have recognition of Bar Council of India, Universities and various government bodies – therefore, assessee is excluded from purview of Commercial training/coaching centre