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    <title>2020 (2) TMI 759 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the sale of books was not a taxable activity, and no service tax was leviable on the sales value of books. It was also determined that the services of commercial training or coaching and hostel facilities could not be bundled under Section 66F of the Finance Act, 1994. The confirmation of service tax on hostel charges and other demands was set aside, leading to the annulment of penalties imposed on the Director. The appeals were allowed, except for the service tax, interest, and penalty already paid by the appellant before the show cause notice.</description>
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    <pubDate>Wed, 05 Feb 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 759 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=392315</link>
      <description>The Tribunal held that the sale of books was not a taxable activity, and no service tax was leviable on the sales value of books. It was also determined that the services of commercial training or coaching and hostel facilities could not be bundled under Section 66F of the Finance Act, 1994. The confirmation of service tax on hostel charges and other demands was set aside, leading to the annulment of penalties imposed on the Director. The appeals were allowed, except for the service tax, interest, and penalty already paid by the appellant before the show cause notice.</description>
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      <pubDate>Wed, 05 Feb 2020 00:00:00 +0530</pubDate>
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