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2008 (11) TMI 126 - CESTAT, AHMEDABAD
Demand of service tax treating the various training programmes conducted by them as commercial training or coaching service set aside - demand on the membership fees and other amounts collected from the members treating the same as club or association service set aside being society charitable / non commercial in nature- service tax on various seminars and meetings under convention service not justified as tax is leviable only if it is rendered by a commercial concern prior to 1-5-2006