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2013 (12) TMI 1377 - CESTAT NEW DELHIWaiver of pre deposit - Demand of service tax - Commercial training or coaching services - Held that:- commercial and coaching center excludes the institute or establishments from the levy of service tax which were engaged in providing pre-school coaching and training or the center or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force. The applicants are not issuing any certificate/diploma/ degree. They are only providing the coaching and training in the area of aircraft maintenance and training is only for the practical experience. Prima facie we are of the view that the applicant does not fall under the exclusion category of the services - Conditional stay granted.
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