TMI Blog2017 (4) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... es’ names and photos were published in the advertisement, it cannot be said that by providing the concession in fee structure, the appellant creates its brand name or goodwill in the market. 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. Appeal allowed - decided in favor of appellant. - ST/60634/2013 - CU [DB] - 58795/2017 - Dated:- 19-4-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDRAN, MEMBER (TECHNICAL) Present for the Appellant: Mr. B. L. Narasimhan, Advocate Present for the Respondent: Mr. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department concluded that scholarship / rebate/ concession provided by the appellant to its students, should be included in the taxable value, in terms of Section 67 of the Finance Act, 1994 read with Rule 3 of the Service Tax (Determination of Value) Rules, 2006 for the purpose of payment of Service Tax thereon. Accordingly, the Department initiated show cause proceedings against the appellant, which culminated in the adjudication order dated 05.09.2013, wherein Service Tax demand of ₹ 4,65,86,010/ - was confirmed on the appellant. Besides, penalties were imposed under Section 76 and 78 of the Act. 3. The Id. Advocate appearing for the appellant submitted that the discount/ rebate is being given not only to meritorious students ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. We find from the information booklet available in the case file that the appellant offers various concessions to meritorious student s, depending upon their past academic performance and also to students, belonging to different economic status. Based on the pre-declared publicity material, the desirous students approach the appellant and take admission for the coaching provided by the appellant. It is not the case of Revenue that the appellant publishes the names and photos only of the students, to whom the discount/ rebate has been given. In other words, the appellant publishes the names and photographs of those meritorious student s, who achieve merits in various entrance examinations. since on the basis of better performance in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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