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 con

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