Service Tax Confirmed for Training Provider Without Recognized Diplomas; Exclusions in Section 65(27) Not Applicable.

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....Commercial Training and Coaching services - the appellant itself does not issue any kind of diploma or degree, which is recognised by law for the time being in force. In other words, the appellant is not covered in the exclusions mentioned in Section 65(27) - demand confirmed for the normal period of limitation of one year - AT....