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    <title>2023 (8) TMI 251 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the services provided by the respondent, involving conducting examinations for educational institutions, did not constitute &quot;Management or Business Consultant Service&quot; but were related to educational activities. The respondent was found eligible for exemption under Notification No.14/2004-ST. The Tribunal upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal as the services were deemed educational and exempt from taxation.</description>
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