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    <title>Service Tax on Training Integral to University Courses Deemed Unjustified by Court Decision.</title>
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    <description>Commercial coaching and training - parallel college - levy of service tax in respect of training and coaching provided by the appellants which form an essential part of a course or curriculum of a University, leading to issuance of certificate or diploma or degree to the students recognized by law is not justified. - AT</description>
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