Case Law Details
Case Name : Institute of Clinical Research (India) Vs Commissioner (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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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 con
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