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Coaching Institutes Offering Recognized Courses and Exam Training Exempt from Service Tax, Says CBEC Clarification.
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....Commercial Training or Coaching Service - they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted academic bodies - when such institutes also carry on training schedules to prepare students for competitive exams, categorised as “commercial coaching”; as per the clarification issued by the CBCE, they stand exempted.....
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TaxTMI