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2015 (10) TMI 2003 - AT - Service TaxCommercial training or coaching services - course of One Year Pre-Sea Training Graduate Engineers (GME) - Scope of exclusive clause of the Section 65(27) of Finance Act, 1994 - consulting engineering service received from abroad - reverse charge – Held That:- - Decision made in the cases of Indian Institute of Aircraft Engineering vs. UOI [2013 (5) TMI 592 - DELHI HIGH COURT] and Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] followed - Appellant is granted stay and recoveries stayed till the disposal of this case.
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