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2012 (5) TMI 490 - AT - Service TaxCoaching or training to the employees of the buyer concerns - Held that:- Respondent was not providing any coaching or training to outsiders except the employees of the buyer concerns who were to use the machines purchased. The training is not appearing to be a primary commercial activity of the appellant nor also commercial activity of such nature as known to the fiscal laws was carried out by Respondent. stay application and appeal of Revenue are dismissed.
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