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    <title>2017 (2) TMI 1220 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the vocational training institute providing English and other language coaching was entitled to exemption from Service Tax. The Tribunal emphasized that the focus should be on the nature of coaching provided rather than the language&#039;s status, noting that the training led to employment opportunities for participants. The Tribunal found that discussions on the status of English in India were irrelevant to taxability under commercial coaching or training, setting aside the Commissioner&#039;s ruling and clarifying that the appellants&#039; liability during a non-exempt period was not in dispute.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193313</link>
      <description>The Tribunal allowed the appeal, holding that the vocational training institute providing English and other language coaching was entitled to exemption from Service Tax. The Tribunal emphasized that the focus should be on the nature of coaching provided rather than the language&#039;s status, noting that the training led to employment opportunities for participants. The Tribunal found that discussions on the status of English in India were irrelevant to taxability under commercial coaching or training, setting aside the Commissioner&#039;s ruling and clarifying that the appellants&#039; liability during a non-exempt period was not in dispute.</description>
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      <pubDate>Tue, 21 Feb 2017 00:00:00 +0530</pubDate>
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