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2017 (3) TMI 1027 - AT - Service TaxLiability of tax - consideration received from participants for imparting training classified under commercial training or coaching services - exemption under N/N. 24/2004-ST - Held that: - the ability to seek employment after the completion of a training course in terms of the explanation provided in the said Notification itself is sufficient for claiming the exemption - In the present case, we find that the courses offered by the appellant - assessee are covered by the scope of N/N. 24/04-ST and the exemption provided therein cannot be denied. Franchisee service - payment made to Edexcel, U.K., on whose name a certificate of Diploma is issued - Held that: - Basically, Edexcel provides for an international recognition of the courses offered by the appellant-assessee, for which certain standards are to be met. On completion of the training course, the Diploma Certificate is issued to the participant by Edexcel. The appellant assessee is paying certain consideration for the recognition of their institute and for award of Diploma Certificate by Edexcel. There is no representational right in the scheme of things, as laid down in the agreement - demand set aside. Valuation - inclusion of various reimbursable expenses in the tax value under the category of franchisee services - Held that: - the agreement entered into by the appellant-assessee with various franchisees clearly provides for re-imbursement of various expenses, on actual basis, by the franchisee to the appellant assessee. A perusal of the contract reveals such arrangement - demand set aside. Appeal allowed - decided in favor of appellsnt-assessee.
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