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    <title>2007 (8) TMI 71 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit and stay of recovery to M/s. Thanjai Study Centre and M/s. Trichy Institute of Management Studies (P) Limited in a case concerning service tax demands on fees collected for coaching services. The Tribunal found the demands unsustainable, noting similarities between the institutes&#039; services and those of regular colleges exempted under Notification No. 10/2003-S.T. The exemption was extended to colleges collecting fees directly, even though students paid fees to both the University and the institutes. The decision favored the appellants, aligning with the exemption granted to regular colleges.</description>
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    <pubDate>Fri, 17 Aug 2007 00:00:00 +0530</pubDate>
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      <title>2007 (8) TMI 71 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2413</link>
      <description>The Tribunal granted a waiver of pre-deposit and stay of recovery to M/s. Thanjai Study Centre and M/s. Trichy Institute of Management Studies (P) Limited in a case concerning service tax demands on fees collected for coaching services. The Tribunal found the demands unsustainable, noting similarities between the institutes&#039; services and those of regular colleges exempted under Notification No. 10/2003-S.T. The exemption was extended to colleges collecting fees directly, even though students paid fees to both the University and the institutes. The decision favored the appellants, aligning with the exemption granted to regular colleges.</description>
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