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    <title>2008 (7) TMI 133 - CESTAT, NEW DELHI</title>
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    <description>An academy providing training for admission to engineering institutes for consideration was treated as prima facie covered by the service tax entry for commercial training or coaching. The cited precedent was found inapplicable because it involved a different educational programme and arrangement. On that basis, total waiver of pre-deposit was declined, although financial hardship was considered and partial relief granted by directing deposit of 50% of the tax demand. The appeal was to be remanded to the Commissioner (Appeals) after proof of deposit and hearing.</description>
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      <description>An academy providing training for admission to engineering institutes for consideration was treated as prima facie covered by the service tax entry for commercial training or coaching. The cited precedent was found inapplicable because it involved a different educational programme and arrangement. On that basis, total waiver of pre-deposit was declined, although financial hardship was considered and partial relief granted by directing deposit of 50% of the tax demand. The appeal was to be remanded to the Commissioner (Appeals) after proof of deposit and hearing.</description>
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