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2013 (10) TMI 1325 - CESTAT NEW DELHIWaiver of pre deposit - Commercial Training or Coaching service - Held that:- Prima facie discern no nexus between the grants/donations to the petitioner either from M/s. MSD Pharmaceuticals Pvt. Ltd. or from Govt. Departments and medical professionals, who are provided the specialised diabetes management training who are the recipients of the commercial training or coaching service, provided by the petitioner. In the absence of such nexus, the inference in the adjudication order that the donations must be included in the gross taxable value for taxable services provided by the petitioner, is prima facie unsustainable, in view of the Board Circular dated 16-8-2010 - strong prima facie case in favour of the petitioner and grant waiver of pre-deposit in full and stay all further proceedings pursuant to the adjudication order, pending disposal of the appeal - Stay granted.
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