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    <title>2017 (3) TMI 249 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the modified tax demand against The Mahratta Chamber of Commerce, Industries and Agriculture (MCCIA), Pune for providing &#039;commercial coaching or training service&#039; from April 2005 to March 2010. Despite MCCIA being a non-profit entity, the training programs were found liable for tax under the Finance Act, 1994. The Tribunal ruled that there was no intent to evade tax, limiting the demand to the normal period and directing verification of taxable value based on consideration received from beneficiaries. The appeal was disposed of on 16/01/2017.</description>
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      <title>2017 (3) TMI 249 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=339746</link>
      <description>The Tribunal upheld the modified tax demand against The Mahratta Chamber of Commerce, Industries and Agriculture (MCCIA), Pune for providing &#039;commercial coaching or training service&#039; from April 2005 to March 2010. Despite MCCIA being a non-profit entity, the training programs were found liable for tax under the Finance Act, 1994. The Tribunal ruled that there was no intent to evade tax, limiting the demand to the normal period and directing verification of taxable value based on consideration received from beneficiaries. The appeal was disposed of on 16/01/2017.</description>
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