2013 (10) TMI 1325

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.... Sr. Advocate and Shashank Shekhar, Advocate, for the Appellant. Shri Govind Dixit, DR, for the Respondent. ORDER The appellant is the assessee. The adjudication order dated 30-7-2012 passed by the C.S.T., Delhi confirmed Service Tax demand of Rs. 1,21,44,142/-, besides interest and penalties as specified treating grants/donations received from a pharmaceutical company M/s. MSD Pharmaceut....

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....0-6-2012 or in the impugned adjudication order is there any material available or considered, to establish that medical personnel who were provided training in specialised diabetic care (Diabetes Management Practitcum) by the petitioner had nexus with the grants/donations by M/s. MSD Pharmaceuticals Pvt. Ltd. or Govt. Departments. 4. In the circumstances, we prima facie discern no nexus be....