2019 (1) TMI 1653

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T NEW DELHI ] where it was held that 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. - Appeal No. ST/50188/2016-[DB] - FINAL ORDER NO. 50095/2019 - Dated:- 16-1-2019 - Hon ble Shri Anil Choudhary, Member (Judicial) And Hon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he 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 appellant publ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 8. In view of above, we do not find any merits in the impugned order. Accordingly, after setting aside the same, we allow the appeal in favour of the appellant. 3. Acc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X