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Order dismissing appeal without assigning necessary reasons not sustainable and is cryptic in nature

Government tenders to attract GST deemed as service

Private coachings for CA, CS, CMA etc. are not educational institution, liable to pay GST

Interest on late payment of service tax is compensatory in nature and shall be treated as a permissible deduction

HC directed to adjudicate matter before Tribunal as it involved adjudication on technical points w.r.t. business transactions
