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    <title>2007 (3) TMI 130 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal granted waiver of pre-deposit and stayed recovery pending appeal disposal for appellants involved in a dispute over the applicability of Service tax on deemed universities and entities registered under the Societies Registration Act. The Tribunal ruled in favor of the appellants, noting they were not engaged in commercial coaching services subject to service tax, similar to a previous case involving M/s. Administrative Staff College of India. The decision emphasized the importance of specific rulings and exemptions in determining tax liability, requiring a detailed assessment of activities.</description>
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    <pubDate>Wed, 28 Mar 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal granted waiver of pre-deposit and stayed recovery pending appeal disposal for appellants involved in a dispute over the applicability of Service tax on deemed universities and entities registered under the Societies Registration Act. The Tribunal ruled in favor of the appellants, noting they were not engaged in commercial coaching services subject to service tax, similar to a previous case involving M/s. Administrative Staff College of India. The decision emphasized the importance of specific rulings and exemptions in determining tax liability, requiring a detailed assessment of activities.</description>
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      <pubDate>Wed, 28 Mar 2007 00:00:00 +0530</pubDate>
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