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2018 (2) TMI 1049 - AT - Service TaxLiability of service tax - Commercial training and coaching service - full Service Tax liability on the gross value received by the students has been discharged by MAAC - Held that: - the appellant do not receive any amount from the service recipient as a consideration. The arrangement is that the gross amount paid by the students is credited to MAAC on which Service Tax has been discharged - It is clear that the appellant acts as an instrument in carrying out the training programme which is designed and managed by the MAAC - All these facts will indicate that MAAC is overall managing and the commercial coaching and training service suffered tax at their hands - no liability arises in the hands of appellant. Demand set aside - appeal allowed - decided in favor of appellant.
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