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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

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


Indian Institute's Post Graduate Courses in Clinical Research Deemed Taxable as Commercial Training Services.

November 4, 2023

Case Laws     Service Tax     AT

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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