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2017 (10) TMI 968 - CESTAT NEW DELHILevy of service tax - commercial coaching and training services - claim of appellant is that they did not have any profit motive, hence they are not liable to pay tax - Held that: - we do not find any evidence that has been placed by the appellant that the value collected is without any profit. Besides, it is immaterial whether the service is rendered with profit motive or otherwise for levy of Service Tax - appeal dismissed - decided against appellant.
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