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Court Rules No Service Tax on B.Arch. Degree from Non-AICTE Approved Coaching Centers.

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Full Text of the Document

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....Commercial Training or Coaching Centre - Liability of Service tax on degree of B.Arch. - case of Revenue is that the degree of B.Arch. is not recognized/approved by AICTE and hence assessee is liable to pay service tax - contention of revenue rejected - demand set aside....

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