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2017 (3) TMI 423 - AT - Service TaxCommercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - Held that: - department has filed to prove that Apex Institute collected ₹ 1,57,83,000/- in the year 2010-11 - the calculation of taxable value and Service Tax liability was on the basis of forms recovered and the standard fee structure informed by the Manager of the institute and it was not on the basis of either fee receipt or books of account or bank statement. Therefore, impugned SCN is presumptive in nature - appeal allowed - decided in favor of assessee.
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