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    <title>2017 (7) TMI 689 - CESTAT NEW DELHI</title>
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    <description>The third member of the Division Bench concluded that the appellant was not liable for service tax as a &quot;Commercial Training or Coaching Centre&quot; for offering courses resulting in degrees by the University of London. The degrees were considered recognized by law based on UGC and AIU communications. Additionally, the Business English and Personality Development courses were exempt from service tax as vocational training institutes. The demand for service tax against the appellant was deemed unsustainable, considering the recognition of degrees and the exemption for specific courses.</description>
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      <description>The third member of the Division Bench concluded that the appellant was not liable for service tax as a &quot;Commercial Training or Coaching Centre&quot; for offering courses resulting in degrees by the University of London. The degrees were considered recognized by law based on UGC and AIU communications. Additionally, the Business English and Personality Development courses were exempt from service tax as vocational training institutes. The demand for service tax against the appellant was deemed unsustainable, considering the recognition of degrees and the exemption for specific courses.</description>
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