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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