2019 (10) TMI 97 - AT - Service Tax

Computation of taxable value for the period involved - HELD THAT - Similar issue has come up for consideration before the Tribunal in the case of M/S. CARRIER POINT INFOSYSTEMS LTD. VERSUS C.C.E., JAIPUR-I 2017 (4) TMI 1338 - CESTAT NEW DELHI which is regarding the includibility of the discount given to meritorious student by the Coaching Institute. The appeal is allowed by way of remand to the adjudicating authority to consider the averments made by the appellant.

Summary

Issues:
Computation of taxable value for the period involved.

Analysis:
The judgment by the Appellate Tribunal CESTAT New Delhi, delivered by Hon’ble Ms. Archana Wadhwa and Hon’ble Mr. Bijay Kumar, pertained to the computation of taxable value for a specific period. The issue at hand revolved around the inclusion of discounts given to meritorious students by a Coaching Institute in the taxable value. During the proceedings, it was noted that the Departmental Representative highlighted that the matter of computing the taxable value was not raised during the initial adjudication. Reference was made to a similar case, Carrier Point Infosystems Limited vs. Commr. of C. Ex. Jaipur-I, where the includibility of discounts was discussed.

The Tribunal, after considering the arguments presented by both sides, decided to set aside the impugned order. The appeal was allowed, and the case was remanded back to the adjudicating authority. The adjudicating authority was directed to review the contentions put forth by the appellant, take into account the precedent set by the Carrier Point Infosystems case, and issue a new order within three months from the date of receiving the Tribunal's directive. The judgment was dictated and pronounced in open court by Mr. Bijay Kumar.