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2018 (4) TMI 663 - AT - Service TaxCommercial coaching and training services - Appellant herein imparts education to their students for 11th and 12th Standards and Society is recognised by Andhra Pradesh Intermediate Board - It is the case of the Revenue that the demand of the service tax liability is correct as the appellant herein has not issued any certificate or diploma or degree or any educational qualification recognised by law which would exclude the appellants from service tax net. Held that: - diagonally opposite views on the taxability of the services of the kind rendered by the appellant herein by the two Member Benches of the Tribunal - Since there is divergence of views between two Benches of the Tribunal of equal strength, it is imperative that the said difference be settled by a Larger Bench of the Tribunal. Hon’ble President to constitute a Larger Bench to come to a conclusion as to which view would be correct in the circumstances.
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