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    <title>2018 (9) TMI 1447 - CESTAT ALLAHABAD</title>
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    <description>Service tax demand under the category of Commercial Coaching or Training was upheld on merits, following the view taken in the assessee&#039;s earlier case. The text also states that the assessee was entitled to cum-duty price benefit for re-quantification of the demand, and the penalties were set aside in line with the earlier binding view. The matter was therefore remanded for fresh computation after allowing cum-duty adjustment, while the substantive liability remained confirmed.</description>
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      <description>Service tax demand under the category of Commercial Coaching or Training was upheld on merits, following the view taken in the assessee&#039;s earlier case. The text also states that the assessee was entitled to cum-duty price benefit for re-quantification of the demand, and the penalties were set aside in line with the earlier binding view. The matter was therefore remanded for fresh computation after allowing cum-duty adjustment, while the substantive liability remained confirmed.</description>
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