Insurance Agent Training Exempt from Service Tax: Not Classified as "Commercial Coaching" u/s 65(27) of Finance Act, 1994.

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....Commercial Training and Coaching Services - training to candidates who intent to become Insurance Agent - Training imparted by the appellants does not fall under the ambit of Section 65(27) of the Finance Act, 1994 as the training imparted by the appellant is having the recognition of law - AT....