2009 (1) TMI 17

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....ant; Shri Sumit Kumar, Departmental Representative, for the Revenue, [Order per: P. K. Das, Member (Judicial)] - Heard both sides and perused the records. 2. The relevant facts, in brief, are that the appellant is an institute constituted by the Government of Madhya Pradesh and registered under the Societies Registration Act. The appellant is undertaking activities of field studies, evaluation ....

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....and of tax on merit as well as on limitation. He submits that vide Board's letter F. No. B-II/I/2000-TRU dated 9.7.2001 it was clarified that many public funded institutes receive grants or aid from the Government for conducting research/project work and no service is rendered to anyone. Hence, the question of payment of service tax does not arise. It is contended that the activities undertaken by....