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    <title>2025 (9) TMI 1262 - SC Order</title>
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    <description>SC dismissed the appeals against the CESTAT, South Zonal Bench, Chennai, finding an unexplained gross delay of 419 days in filing and 102 days in refiling. The Court declined to interfere with the impugned CESTAT order dated 07.11.2023 addressing whether the appellant&#039;s coaching/training constituted a commercial service attracting service tax, and dismissed the appeals both on grounds of delay and on the merits.</description>
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