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    <title>2017 (11) TMI 1271 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant-assessee, offering educational courses resulting in recognized foreign degrees, fell under the excluded category for tax purposes. Consequently, the impugned orders were set aside, and the appeals by the appellant-assessee were allowed, while the Revenue&#039;s appeal was dismissed. The Tribunal emphasized that courses leading to certificates equivalent to Indian degrees are not within the scope of Commercial Training or Coaching, following precedents where recognized degrees led to exclusion from Service Tax liability.</description>
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      <description>The Tribunal held that the appellant-assessee, offering educational courses resulting in recognized foreign degrees, fell under the excluded category for tax purposes. Consequently, the impugned orders were set aside, and the appeals by the appellant-assessee were allowed, while the Revenue&#039;s appeal was dismissed. The Tribunal emphasized that courses leading to certificates equivalent to Indian degrees are not within the scope of Commercial Training or Coaching, following precedents where recognized degrees led to exclusion from Service Tax liability.</description>
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