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2010 (2) TMI 292 - AT - Service TaxStay – pre deposit - Commercial Training or Coaching service – Held that: - courses in respect of which degrees are conferred by the recognized universities stand excluded from the definition of ‘commercial training or coaching service’ and hence fall outside the ambit of service tax. In view of the submissions made by the learned Chartered Accountant supported by the result sheets of the University of Madras, we are satisfied that the appellants have a prima facie case in their favour – pre deposit waived.
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