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TMI Blog2017 (4) TMI 1338X X X X Extracts X X X X X X X X Extracts X X X X ..... resent for the Respondent: Mr. Ranjan Khanna, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 05.09.2013 passed by the Commissioner of Central Excise & Service Tax, Jaipur. 2. Brief facts of the case are that the appellant was inter alia, engaged in imparting commercial coaching to the students of engineering and medial entrance examinations such as, IIT - JEE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding concession /discount in the fee structure, students were obliged to take admission in such Institute. It has further been contended that the appellant provided such scholarship / rebate/ concession, with the objective of attracting meritorious students and to create brand of its Institute in the market. Accordingly, the Department concluded that scholarship / rebate/ concession provided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that there is no relationship between the students, being given discount/ rebate and the students, whose names are appearing in the advertisement and prospectus given by the appellant. The Id. Advocate further submitted that the appellant is under no obligation to give names of students, to whom discount/ rebate has been given in fees and photo/ names in the advertisements for performance in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of candidates should be considered for inclusion in the gross value for payment of Service Tax under Section 67 of the Act read with Rule 3 of the Rules. 7. We find from the information booklet available in the case file that the appellant offers various concessions to meritorious student s, depending upon their past academic performance and also to students, belonging to different economi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he available discount/rebate is always known to the students in advance, before taking admission in the coaching courses provided by the appellant. Furthermore, 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 paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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