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2008 (8) TMI 194 - AT - Service TaxAppellant providing post-experience management education - Since research activities of appellant are related to social science, they can be called as a ‘science or technology’ institution – therefore would not come in the ambit of ‘Scientific or Technical Consultancy’ - As long as the institution is registered under the Societies Act and also exempted from income-tax, it cannot be considered as a commercial centre - service tax not leviable under the category of Commercial Coaching or Training
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