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    <title>2018 (10) TMI 1251 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that the appellant, an institute offering recognized degree courses, was not liable to pay service tax on coaching activities for diploma courses facilitating admission to a University in the USA. The appellant was not considered a Commercial Training or Coaching Centre under the Finance Act and was entitled to consequential benefits. The issue of limitation was left open.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369285</link>
      <description>The Tribunal allowed the appeal, ruling that the appellant, an institute offering recognized degree courses, was not liable to pay service tax on coaching activities for diploma courses facilitating admission to a University in the USA. The appellant was not considered a Commercial Training or Coaching Centre under the Finance Act and was entitled to consequential benefits. The issue of limitation was left open.</description>
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