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2017 (12) TMI 1378 - AT - Service TaxLevy of service tax - commercial training or coaching service - Revenue entertained a view that the appellants are engaged in commercial training and coaching and are not issuing any certificate or diploma recognized by law for the time being in force - Held that: - the expression “recognized by law” is a very wide one. Even if the Certificate is not the product of a statute but has approval of some kind in “law” would be exempted. It is apparent that the courses conducted by the appellants are essential and relevant and enables the candidate to obtain employment in the specialized field. As such, on this ground also the appellants liability to service tax gets exempted. Appeal allowed - decided in favor of appellant.
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