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2013 (10) TMI 393 - CESTAT BANGALOREValuation - commercial coaching and training services - inclusion of amount collected for ayment to IATA towards registration and examination etc - The assessee was an Accredited Training Centre (ATC) imparting vocational training to students in Aviation Studies which enable the students to take specialized/responsible jobs that were technical in nature – Revenue was of the view that the appellants should have included the amount of registration fee for the purpose of determining the value for the purpose of payment of service tax - Held that:- The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service - Stay granted.
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