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2011 (11) TMI 387 - AT - Service TaxAssessee provided training in field of Export-Import, Merchandising and Retail Management and claimed exemption under "Commercial Training or Coaching" Service - by virtue of Notification 9/2003 and 24/2004 - Revenue argued that such training cannot be considered as Vocational - Held That:- In view of Wigan & Leigh College (2007 (8) TMI 61 - CESTAT, BANGALORE), service were considered as vocational. Appeal allowed on merits.
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