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    <title>2014 (4) TMI 687 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit for the appeal concerning the scope of service tax on construction work for educational institutions. It clarified that educational institutions are not automatically considered commercial entities solely based on charging fees, distinguishing them from commercial training centers. The Tribunal ordered a stay on the collection of dues during the appeal process, emphasizing that the definition of &#039;industrial or commercial construction&#039; does not encompass construction work for educational institutions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246251</link>
      <description>The Tribunal granted a waiver of pre-deposit for the appeal concerning the scope of service tax on construction work for educational institutions. It clarified that educational institutions are not automatically considered commercial entities solely based on charging fees, distinguishing them from commercial training centers. The Tribunal ordered a stay on the collection of dues during the appeal process, emphasizing that the definition of &#039;industrial or commercial construction&#039; does not encompass construction work for educational institutions.</description>
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      <pubDate>Tue, 22 Oct 2013 00:00:00 +0530</pubDate>
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