2019 (1) TMI 1653

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..... f taxable turnover, for payment of Service Tax? - HELD THAT:- The issue is covered by appellant ow case [ 2017 (4) TMI 1338 - CESTAT 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. - Hon ble Shri A .....

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..... dents, 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 publishes the names and photos only of the students, to whom the discount/ rebate .....

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..... ellant, 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. Accordingly, by following the precedent judgment we allow the appeal and set aside the impugned order. (Order dicta .....

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