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    <title>2016 (9) TMI 487 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the applicant, finding that their services did not fall under the category of Commercial Training and Coaching Services. The Tribunal granted a complete waiver of the service tax demand, interest, and penalties amounting to Rs. 18,37,92,937/- for the period 2005-2011. The recovery of the amount was stayed pending the appeal as the Tribunal determined that the applicant primarily provided infrastructural support to educational institutes rather than directly offering commercial training and coaching services.</description>
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    <pubDate>Tue, 12 Jul 2016 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the applicant, finding that their services did not fall under the category of Commercial Training and Coaching Services. The Tribunal granted a complete waiver of the service tax demand, interest, and penalties amounting to Rs. 18,37,92,937/- for the period 2005-2011. The recovery of the amount was stayed pending the appeal as the Tribunal determined that the applicant primarily provided infrastructural support to educational institutes rather than directly offering commercial training and coaching services.</description>
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