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    <description>The case involved a dispute over service tax liability on educational services provided by the appellant, specifically focusing on the interpretation of the definition of &quot;Commercial Training or Coaching Centre.&quot; The Tribunal found that the coaching classes offered were distinct from intermediate courses, leading to the conclusion that service tax was applicable. Due to conflicting views on the taxability of similar services, the case was referred to a Larger Bench for resolution. The judgment acknowledged appeals to the Supreme Court and the High Court, prompting the constitution of a Larger Bench to address the conflicting interpretations.</description>
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