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2014 (1) TMI 254 - AT - Service TaxDemand of service tax and equivalent penalty - Sub-agents services of corporate agent - Classification under Business Auxiliary Services - Held that:- classes are being conducted by him for his own workers who work as agents for him. The said services are not being provided to the general public at large as such they would not be covered by the definition of the said commercial coaching and training centre services - Following decision of Popular Vehicles & Services Ltd. v. CCE [2010 (2) TMI 650 - CESTAT, BANGALORE] - Stay granted.
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