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2018 (4) TMI 836 - AT - Service TaxCommercial training and coaching Service - basic contention of the Revenue is that certificate/diploma issued by the foreign university are not recognized by statutory authorities viz. UGC & AICTE and hence, the respondent should not come under the exempted category and would liable to pay service tax - Held that: - Tribunal in the case of IILM Undergraduate Business School Vs. CCE, Delhi [2017 (11) TMI 1271 - CESTAT NEW DELHI] has held that AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services provided by the respondent therein should be excluded from the purview of taxable service of commercial training and coaching service, for the levy of service tax - appeal dismissed - decided against Revenue.
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