TMI Blog2019 (2) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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 allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provide discount / fee concession to various students, which fact is mentioned in the fee chart contained in the brochure and prospectus. A show cause notice dated 22 May, 2014 was issued to the appellant for the period April, 2012 to March, 2013, mentioning therein that the assessee had provided discount / fee concession to impart commercial training and coaching fee and provided scholarship to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,663/- and also imposed penalty. In the opinion of adjudicating authority, the discount provided to the student is basically for creating a brand name in the market and the monetary consideration was to be included in the assessable value for the purpose of payment of tax. 4. Learned Counsel for the appellant has referred to the relevant provisions of the prospectus and has contended that servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in the case file that the appellant offers various concessions to meritorious students, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. 7. We see no reason to differ with the view taken by the Tribunal in the aforesaid matter. Therefore, for the reasons mentioned in the above order, we set aside the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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