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2018 (6) TMI 666 - AT - Service TaxValuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. - Assessee gets only 80% of such fees and discharge service tax on 80% - Whether appellant is required to discharge service tax liability on an amount which represents 20% as retained by M/s. Aptech Ltd - Rule 9 (1) of the CCR. Held that:- In respect of the controversy on the 20% - 80% formula between M/s. Aptech and the appellant, we find that identical issue has been addressed by the Tribunal in Kunal IT Services Pvt. Ltd. [2015 (4) TMI 1005 - CESTAT MUMBAI], where it was held that the amount received by the appellant for the provision of services under the category of ‘Commercial Coaching or Training Services' is the 80% of the amount paid by the students, as students make 100% of the payment directly in the name of M/s. Aptech Ltd. If that be so, appellant has correctly discharged the service tax liability on an amount received by him for the services rendered under the category of ‘Commercial Coaching or Training Services'. Appeal allowed - decided in favor of appellant.
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