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    <title>2008 (11) TMI 126 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the Ahmedabad Management Association (AMA), determining that AMA was not a commercial concern and therefore not liable for service tax under the categories of commercial training or coaching services, club or association services, and convention services. The appeal filed by AMA was allowed with consequential relief.</description>
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