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2011 (12) TMI 395 - AT - Service TaxCommercial Training or Coaching Services - vocational training institute - appellants' claimed benefit of Notification No.24/04-ST, dated. 10.09.04 - Held that:- The courses offered by appellant do not impart skills to engage themselves in self-employment directly after the training or coaching. These courses may provide opportunities of 'employment' only - the tuition fee received for these courses are not exempted from service tax under the notification - the demand stands confirmed as the appellants have entered into a franchisee agreement with a UK based commercial institute for imparting degrees and are liable to pay service tax on reverse charge basis - direct the appellants to deposit an amount of Rs.75 lakhs within a period 10 weeks from date of Order
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