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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Commercial training or coaching’ services - The Commissioner has ...

Case Laws     Service Tax

November 4, 2023

Commercial training or coaching’ services - The Commissioner has recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. There is no error in this finding as indeed the Indian Institute was engaged in imparting education in the field of Post Graduate courses in ‘clinical research’ for a consideration - AT

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