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2018 (10) TMI 1251 - AT - Service TaxCommercial coaching or training services - providing education for different degree courses like BBA, BCA, B.Tech, which were recognised by law during the period under dispute i.e. 2005-2006 to 2010-2011 - demand of service tax - Held that:- The appellant is an Institute, which issues certificates, degree or diploma on educational qualifications recognized by law, as in force, during the relevant time and accordingly, were not a Commercial Training or Coaching Centre as defined under Section 65(27) of the Finance Act. Thus, consequently, the appellant was not liable to pay service tax on its activities of educating for diploma courses enabling the students to secure admissions in University in USA - impugned order is set aside along with penalties. As the appeal is allowed on merits, we leave the issue of limitation open - Appeal allowed - decided in favor of appellant.
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