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2009 (2) TMI 121 - AT - Service TaxCommercial Training and Coaching Service – Appellant is charitable institution – It is covered by section 10(23C) of the Income Tax Act, 1961 – It is engaged in providing educational facilities for training the students for aircraft maintenance – Since appellant failed to prove that they are not commercial concern – appellant is not eligible for full waiver of demand – stay partly granted.
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