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2018 (7) TMI 265 - AT - Service TaxCommercial Training and Coaching Services - the assessee M/s. National Maritime Academy (renamed as Indian Marine University since 2008) were rendering training on various courses to the officials of the Major Ports, Minor Ports and National Highway of India - Held that:- The courses offered by the assessee are recognized by law being courses run under approval of Government, the demand is without legal basis - demand cannot sustain - appeal allowed - decided in favor of appellant.
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