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    <title>2018 (4) TMI 778 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed the appellant&#039;s liability to pay Service Tax on grants received from MSD for providing training programs to doctors due to a direct link between the grant and the training service. However, the Tribunal ruled that no Service Tax was payable on grants received from the Ministry of Health for the upgradation of the Healthy India Website as no service provider-service recipient relationship existed. The appeal was partially allowed, with the judgment issued on 12.04.2018.</description>
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      <description>The Tribunal confirmed the appellant&#039;s liability to pay Service Tax on grants received from MSD for providing training programs to doctors due to a direct link between the grant and the training service. However, the Tribunal ruled that no Service Tax was payable on grants received from the Ministry of Health for the upgradation of the Healthy India Website as no service provider-service recipient relationship existed. The appeal was partially allowed, with the judgment issued on 12.04.2018.</description>
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