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2008 (8) TMI 143 - AT - Service TaxAppellant imparting PGDM or PGDBA - evidence has been produced to show that the degrees conferred on the students taking the courses given by the appellants are recognized by law by the Universities - appellants registered under Societies of Registration Act- exempted from Income Tax – no profit motive - Education has a larger scope. Education may include coaching or training and not vice versa - difficult to establish or to hold that the appellants imparted commercial coaching or training.
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