Service tax appeals on education management entities were decided in favour of the assessee following the Third Member order.

In these service tax appeals concerning education management entities, the final order records that, in view of the Third Member's order, all appeals were decided in favour of the assessee and against the Revenue. The operative effect was that the Revenue's challenge failed and the assessee's position was upheld across the connected appeals.

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Outcome: All appeals were decided in favour of the assessee and against the Revenue. The appeals were allowed.

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