The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench consisting of Ramesh Nair, Judicial Member and Raju, Technical Member held that Chartered Financial Analysis of India (ICFAI) is not liable to pay Service Tax under Commercial Training or Coaching Service. With effect from 01.10.2007, all the of Appellant transferred to the ICFAI Academy….
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