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2011 (9) TMI 387 - AT - Service TaxDelay of 92 days in preferring appeal - plea was of illness of the Director which was supported by medical certificate - Decided keeping in view the case JMC Educational Charitable Trust vs. CCE [2010 -TMI - 203834 - CESTAT, CHENNAI ] it was held that - levy of service tax in respect of the training and coaching provided by the appellants, leading to issuance of certificate or diploma or degree to the students is not justified - Hence impugned order is set aside and appeal is allowed.
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