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2018 (11) TMI 1092 - AT - Service TaxValuation - inclusion of value of course material supplied to appellants in assessable value - Held that:- It has been held in a number of Tribunal decisions that the value of such course material is not includible in the taxable value - the decision in the case of Cerebral Learning Solutions Pvt. Ltd. Vs CCE Indore [2013 (4) TMI 527 - CESTAT NEW DELHI] referred - the demands made in the respective SCNs on value of course material cannot sustain and will require to be set aside. Penalty - Held that:- As the major amount of demand involved has already been set aside and since in respect of the balance amount conceded by the appellant, the predominant portion was already paid up by the appellant on being pointed out, penalties are also set aside. In respect of the amounts related to Franchise service and short payment conceded by the appellant, the said demands as confirmed in the impugned order are not interfered with. Appeal allowed - decided in favor of appellant.
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