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    <title>2011 (2) TMI 321 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeals, ruling in favor of the appellants. It granted condonation of delay for 52 days due to the Director&#039;s illness, waived predeposit, and held that coaching for Distance Education Programme students should not attract service tax as it led to recognized qualifications, following precedent decisions and citing a Kerala High Court ruling on discriminatory taxation of parallel colleges. The impugned order was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal allowed the appeals, ruling in favor of the appellants. It granted condonation of delay for 52 days due to the Director&#039;s illness, waived predeposit, and held that coaching for Distance Education Programme students should not attract service tax as it led to recognized qualifications, following precedent decisions and citing a Kerala High Court ruling on discriminatory taxation of parallel colleges. The impugned order was set aside, and the appeal was allowed.</description>
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