2013 (10) TMI 1325

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.... 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 Pharmaceuticals Pvt. Ltd. and from the Ministry of ....

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....r 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 between the grants/donations to the petitioner ei....