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    <title>2018 (4) TMI 114 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the Order-in-Appeal, dismissing all revenue appeals regarding the levy of service tax on the sale of books and study material by Commercial Training and Coaching Institutes. The Tribunal concluded that the 2007 circular superseded the 2003 circular, invalidating the latter post-2007. Consequently, the demand and penalty imposed by the original authority after 2007 were set aside. The Tribunal found no error in the Commissioner&#039;s decision and disposed of all cross objections.</description>
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      <title>2018 (4) TMI 114 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=358003</link>
      <description>The Tribunal upheld the Order-in-Appeal, dismissing all revenue appeals regarding the levy of service tax on the sale of books and study material by Commercial Training and Coaching Institutes. The Tribunal concluded that the 2007 circular superseded the 2003 circular, invalidating the latter post-2007. Consequently, the demand and penalty imposed by the original authority after 2007 were set aside. The Tribunal found no error in the Commissioner&#039;s decision and disposed of all cross objections.</description>
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      <pubDate>Mon, 05 Mar 2018 00:00:00 +0530</pubDate>
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