TMI BlogCommercial Training and Coaching Institute - appellant provides coaching for preparation of competitive...Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants are running parallel college for imparting education in degree/ diploma recognized by the law and cannot be differentiated with the other courses run by the regular courses - benefit of exemption from service tax allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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