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2010 (12) TMI 1150 - AT - Central ExciseLevy of service tax - Training or coaching services - issuance of certificate or diploma or degree to the students recognized by law - Held that: - the service tax in respect of the training and coaching provided by the appellants which for an essential part of a course or curriculum of a university, leading to issuance of certificate or diploma or degree to the students recognized by law is not justified, even though the same is obtained by the students of the institution run by the appellants through Distance Education Programme - appeal allowed - decided in favor of appellant.
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