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2009 (2) TMI 352 - CESTAT, BANGALORECommercial Training and Coaching centre- Notification No. 9/2003, dated 20.06.2003-The appellants were providing training to candidates in various fields in the name of different institutes. Lower authority held that services rendered by assessee would be covered under category of ‘Commercial Training or Coaching’ and accordingly demanded service tax along with penalty. In the light of decision of Pasha Educational Training Institute v. CCE,C & ST 2009 -TMI - 32764 - CESTAT, BANGALORE, in which similar issue was decided in favour of assessee holding that training imparted by assessee should be considered to be ‘vocational training’ and therefore, assessee would be entitled to benefit of exemption under Notification No. 9/2003, dated 20.06.2003 as amended. Held that- the ratio of the above case is applicable to the present case also, thus allow the appeal.
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