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2024 (4) TMI 396 - AT - Service TaxLevy of Service tax - activity of imparting education as per the Intermediate curriculum, with intensive preparation for competitive exams - negative listed service or not - HELD THAT:- Admittedly, the facts of the case are similar to the case of SRI CHAITANYA EDUCATIONAL COMMITTEE VERSUS COMMISSIONER OF CUS, CE & ST GUNTUR (VICE-VERSA) [2018 (4) TMI 664 - CESTAT HYDERABAD], wherein for the period 2011-12 to 2014-15, it was held that the demand is not sustainable as post 2011, there is change in legal provisions and the only requirement is that the coaching or training should lead to grant of a certificate, but it is not necessary that the institute itself shall award such certificate. For the period post 30.06.12-negative list also, the Tribunal extended the benefit of negative list entry under Sec 66D and set aside the demand. The issue is squarely covered in favour of the Appellant in the precedent orders of the Tribunal - there are no reason to take a different view in this matter - the impugned order is set aside - appeal allowed.
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