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2015 (4) TMI 1005 - CESTAT MUMBAI

2015 (4) TMI 1005 - CESTAT MUMBAI - 2015 (40) S.T.R. 560 (Tri. - Mumbai) - Valuation - 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 - held that:- students issue the cheques for the payment of fees in the name of M/s. Aptech Ltd. It is on record that appe .....

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s' 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'. - impugned orders are unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/356/2010 - Final Order No. A/836/2015-WZB/STB - Dated:- 12-3-20 .....

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training in computer-based multimedia animation under the brand name "Arena Multimedia" in terms of an agreement entered into with M/s. Aptech Ltd. On perusal of the said agreement, it transpired that the course fee was required to be collected by the appellant and deposit the same in an account maintained by M/s. Aptech Ltd. Appellant received 80% of the fees collected by them and were discharging appropriate service tax liability under the head "Commercial Coaching or Training .....

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raw our attention to the facts of the case. It is his submission that the tax demanded by the lower authorities is incorrect inasmuch as the amount on which the tax demanded is not an amount received by the appellant as consideration for the training imparted by them and will not be covered under commercial coaching or training classes. He would submit that both the lower authorities did not appreciate the facts properly. It is his submission that the amount received by the appellant which is 80 .....

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