https://www.taxtmi.com/highlights?id=22762 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 en-us Thu, 30 Apr 2015 10:06:30 +0530 Thu, 30 Apr 2015 10:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22762 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 Highlights Service Tax Thu, 30 Apr 2015 10:06:30 +0530 https://www.taxtmi.com/highlights?id=22762