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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Valuation - Commercial Coaching or Training Service - Students ...


Service Tax Demand on Full Coaching Fees Overturned; Only 80% Subject to Tax as Received by Assessee.

June 15, 2018

Case Laws     Service Tax     AT

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% - demand of service tax cannot sustain on 100% payment.

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