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2012 (12) TMI 33 - CESTAT MUMBAICommercial training and coaching services - waiver of pre-deposit, interest and penalty - Held that:- The applicants are conducting various courses in respect of spoken English and the demands which were confirmed on the same ground had already waived the pre-deposit of dues in the case of Apex Institute of English Vs CCE, Guntur [2010 (8) TMI 245 - CESTAT, BANGALORE]. As per Board's Circular No. 59/8/2003-S.T. dated 20.6.2003 foreign language institutes are not liable to pay service tax - in favour of assessee.
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