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    <title>2018 (2) TMI 1049 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a dispute over Service Tax liability for commercial training services provided in collaboration with MAAC. The appellant was absolved of the tax liability as they did not directly receive consideration from students, and MAAC had already paid the Service Tax on the full amount received. The original order absolving the appellant was restored, and the appeal was allowed due to the absence of a direct service provider-service recipient relationship between the appellant and the students.</description>
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      <title>2018 (2) TMI 1049 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355628</link>
      <description>The Tribunal ruled in favor of the appellant in a dispute over Service Tax liability for commercial training services provided in collaboration with MAAC. The appellant was absolved of the tax liability as they did not directly receive consideration from students, and MAAC had already paid the Service Tax on the full amount received. The original order absolving the appellant was restored, and the appeal was allowed due to the absence of a direct service provider-service recipient relationship between the appellant and the students.</description>
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