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2008 (8) TMI 50 - AT - Service TaxAppellants provide Computer education via ‘online’ and ‘Real time centres’ – centres are managed through franchisees - whether the activity of providing ‘online computer training’ is classifiable as ‘commercial Training or Coaching’ u/s 65 (27) and on this basis exempt under Notification No. 9/2003-ST - Held, yes - whether the franchise fee being received by the Appellants from their franchisees is liable to service tax under ‘Franchise Service’ – Held, no - appeal of assessee is allowed
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