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2017 (4) TMI 1338

certain category of candidates should be considered for inclusion in the gross value for payment of Service Tax under Section 67 of the Act read with Rule 3 of the Rules? - Held that: - 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 entrance examination, the successful candidates’ 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 a .....

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eceived by the appellant inasmuch as, because of the said promise of providing concession /discount in the fee structure, students were obliged to take admission in such Institute. It has further been contended that the appellant provided such scholarship / rebate/ concession, with the objective of attracting meritorious students and to create brand of its Institute in the market. Accordingly, the 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 initia .....

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rded in the impugned order. 5. Heard both sides and examined the case records. 6. The issue involved in this appeal for consideration by the Tribunal is whether, the concessional rate of tuition fee collected from certain category of candidates should be considered for inclusion in the gross value for payment of Service Tax under Section 67 of the Act read with Rule 3 of the Rules. 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 .....

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