2013 (10) TMI 393

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..... training to students in Aviation Studies which enable the students to take specialized/responsible jobs that were technical in nature – Revenue was of the view that the appellants should have included the amount of registration fee for the purpose of determining the value for the purpose of payment of service tax - Held that:- The amount collected by the appellants for payment to IATA towards regi .....

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..... o IATA. This amount was called as registration fee by the appellants. Taking a view that appellants should have included the amount of registration fee for the purpose of determining the value for the purpose of payment of service tax, proceedings were initiated which are culminated in confirmation of demand for service tax amounting to Rs. 51,27,025/- for the amount collected during the period fr .....

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..... fees collected by them for offereing the course in full. The learned AR submits that in similar circumstances in the case of Globe College of Travel Tourism [2007 (8) S.T.R. 300 (Tri.-Bang.)], the Tribunal had required the appellant to deposit nearly 30% of the amount demanded and in this case also, same terms may be imposed. 3. We have considered the submissions made by both the sides. Ongoi .....

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