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2013 (10) TMI 42

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..... e petitioner must be recognized by law and not the degrees or certificates issued. In so far as the claim for exemption having provided vocational training is concerned (i.e. the earlier period), the adjudicating authority prima facie erred in holding that since the degree in hotel management granted by the petitioner is a professional qualification and holder of such degree cannot secure self-emp .....

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..... 010 and 8.4.2011, respectively is the relief sought in these applications. At the present stage of the proceedings, the liability of the petitioner to service tax for having provided the taxable commercial training or coaching under Sections 65 (26), 65(27) and 65(105) (zzc) of the Finance Act, 1994 can be considered for two periods. For the period 11.5.07 to 31.3.2008, the petitioner admittedly .....

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..... ng training or coaching culminating in issuance of a degree/certificate recognized by law and the activity therefore falls within exclusionary clause of the definition commercial training or coaching centre in Section 66 (27) of the Act. 3. The adjudicating authority however misdirected himself on the interpretation aspect by assuming that courses or instructions provided by the petitioner mus .....

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