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    <title>2014 (8) TMI 99 - MADRAS HIGH COURT</title>
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    <description>The court upheld the respondent&#039;s classification of the petitioner&#039;s activities as Commercial Training or Coaching service for service tax assessment. Despite a delay in passing the order, the court deemed the order valid, emphasizing that delay alone does not invalidate a justifiable order. The court also highlighted the impact of evolving legal principles on the applicability of previous judgments, ultimately dismissing the writ petition and affirming the respondent&#039;s decision on the service tax assessment.</description>
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      <description>The court upheld the respondent&#039;s classification of the petitioner&#039;s activities as Commercial Training or Coaching service for service tax assessment. Despite a delay in passing the order, the court deemed the order valid, emphasizing that delay alone does not invalidate a justifiable order. The court also highlighted the impact of evolving legal principles on the applicability of previous judgments, ultimately dismissing the writ petition and affirming the respondent&#039;s decision on the service tax assessment.</description>
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