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    <title>2017 (9) TMI 1121 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the applicant, holding that the commercial training and coaching services provided were not subject to service tax as they fell under the exemption for vocational training institutes. The Tribunal granted a waiver of pre-deposit during the appeal process based on prima facie observations that the service tax demand was not sustainable. The judgment emphasized the importance of interpreting legal provisions and notifications to determine the tax liability accurately.</description>
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