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2015 (4) TMI 1005

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..... unt 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 appellant is not receiving any amount from the students directly. The provisions of Section 67 of the Finance Act, 1994 envisage for considering the gross value for discharge of service tax liability. The said section specific .....

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..... n, Member (J) And P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri Prasad Tendulkar, Consultant For the Respondent : Shri S V Nair, Superintendent (AR) ORDER Per: M V Ravindran: 2. This appeal is directed against Order-in-Appeal No: PIII/VM/54/10 dated 22/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 3. The relevant facts that ari .....

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..... service tax liability, interest thereof and proposal for imposition of penalty. The adjudicating authority as well as the first appellate authority came to a conclusion that service tax liability arises on the appellant. 4. Learned consultant appearing on behalf of the appellant would draw our attention to the facts of the case. It is his submission that the tax demanded by the lower authoritie .....

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..... rendered to the students under the category of Commercial Coaching or Training Centre'. 6. On careful consideration of submissions made by both sides, we find that the issue is whether appellant is required to discharge service tax liability on an amount which represents 20% of the gross amount charged as fees from the students and this amount is retained by M/s. Aptech Ltd. 7. Undispu .....

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..... lant 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 Coachi .....

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