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2019 (2) TMI 1031 - AT - Service TaxValuation - commercial training and coaching services - inclusion of amount of scholarship / discount concession provided by them to the students at the time of seeking admission to its Coaching Institute in assessable value - Held that:- The issue decided in appellant own case M/S. CARRIER POINT INFOSYSTEMS LTD. VERSUS C.C.E., JAIPUR-I [2017 (4) TMI 1338 - CESTAT NEW DELHI], where it was held that Offering of discount/rebate by the coaching institutes is an accepted trade practice. Thus, the tuition fees actually charged by the appellant, after providing eligible discount/rebate, will only be considered as the gross value for payment of service tax - demand set aside - appeal allowed - decided in favor of appellant.
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