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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word 'commercial' used in the definition of the said service - Again, the appellant is a State Government Undertaking and there cannot be any mala fide intention on the part of the appellant to evade payment of service tax.

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