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2018 (4) TMI 778 - AT - Service TaxCommercial Training or Coaching Services - grants received from MSD towards provision of training to doctors - whether PHFI is liable to pay Service Tax on the amount received from MSD treating the same as part of consideration for providing commercial training or coaching? - Held that: - the amount received as grant from MSD is specifically towards defraying the cost of running the training programme for doctors - the link between the amount and the training is direct and hence the amount received from MSD, even though a third party in the transaction between the service provider and service receiver, the same is to be considered as part of the consideration for the service - Such a view also finds support from Section 2(d) of the Indian Act, 1872 which defines the term “consideration” - Service Tax is liable to be paid under the above category by including the amounts received as grant from MSD - demand upheld. Levy of service tax - Management, Maintenance and Repair service - grants received from the Ministry of Health. DHFI carried-out the activity of re-launch/upgradation of the Healthy India Website for the Ministry of Health - CBEC circular dated 09.07.2001 - Held that: - PHFI has received “grants-in-aid” from the Ministry of Health - there is no service being rendered by PHFI to Ministry in lieu of grant - there is no no service provider-service recipient relationship between the parties - no Service Tax is to be paid on the amount received by PHFI from the Ministry of Health. Appeal allowed in part.
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