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    <title>2008 (8) TMI 194 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, Administrative Staff College of India (ASCI), in a service tax dispute. ASCI was found not liable for service tax under &#039;Commercial Training or Coaching Service&#039; due to its non-profit status and exemption from income tax. Additionally, ASCI&#039;s activities did not qualify as &#039;Scientific or Technical Consultancy,&#039; exempting it from service tax under that category. The Tribunal rejected the invocation of the longer period for demand, leading to the appeal being allowed with consequential relief.</description>
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    <pubDate>Mon, 11 Aug 2008 00:00:00 +0530</pubDate>
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      <title>2008 (8) TMI 194 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=32750</link>
      <description>The Tribunal ruled in favor of the appellant, Administrative Staff College of India (ASCI), in a service tax dispute. ASCI was found not liable for service tax under &#039;Commercial Training or Coaching Service&#039; due to its non-profit status and exemption from income tax. Additionally, ASCI&#039;s activities did not qualify as &#039;Scientific or Technical Consultancy,&#039; exempting it from service tax under that category. The Tribunal rejected the invocation of the longer period for demand, leading to the appeal being allowed with consequential relief.</description>
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      <pubDate>Mon, 11 Aug 2008 00:00:00 +0530</pubDate>
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