Liability of service tax on “commercial training or coach service” provided by Institute of Clinical Research

Institute of Clinical Research (India) Vs Commissioner (CESTAT Delhi) Conclusion: Commercial training or coach services that were provided by the Institute of Clinical Research (ICR) were liable to service tax as Commissioner had recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. The matter was remitted to the Commissioner to decide whether out of the total demand that had been confirmed, Indian Institute would be entitled to the benefit of – Input credit of the expenses incurr...