Court Rules No Service Tax on 20% Fee Retained by M/s Aptech Ltd for Coaching Services.

Valuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. - Assessee gets only 80% of such fees and discharge service tax on 80% - Whether appellant is required to discharge service tax liability on an amount which represents 20% as retained by M/s. Aptech Ltd. - Held No - AT .....

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