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2017 (4) TMI 1338 - AT - Service TaxValuation - commercial training and coaching service - inclusion of the amount of scholarship / fee concession in the taxable value - whether the concessional rate of tuition fee collected from certain category of candidates should be considered for inclusion in the gross value for payment of Service Tax under Section 67 of the Act read with Rule 3 of the Rules? Held that: - the appellant publishes the names and photographs of those meritorious student s, who achieve merits in various entrance examinations. since on the basis of better performance in the entrance examination, the successful candidates’ names and photos were published in the advertisement, it cannot be said that by providing the concession in fee structure, the appellant creates its brand name or goodwill in the market. Offering of discount/rebate by the coaching institutes is an accepted trade practice. Thus, the tuition fees actually charged by the appellant, after providing eligible discount/rebate, will only be considered as the gross value for payment of service tax. Appeal allowed - decided in favor of appellant.
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