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    <title>2017 (4) TMI 1338 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that scholarship/fee concessions provided to students should not be included in the taxable value for Service Tax payment. It was determined that the concessions offered by the appellant were known in advance and did not solely contribute to the institute&#039;s brand. The Tribunal found that only the tuition fees charged after providing eligible discounts/rebates should be considered for Service Tax payment, ultimately setting aside the previous decision and allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=200707</link>
      <description>The Tribunal ruled in favor of the appellant, holding that scholarship/fee concessions provided to students should not be included in the taxable value for Service Tax payment. It was determined that the concessions offered by the appellant were known in advance and did not solely contribute to the institute&#039;s brand. The Tribunal found that only the tuition fees charged after providing eligible discounts/rebates should be considered for Service Tax payment, ultimately setting aside the previous decision and allowing the appeal.</description>
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      <pubDate>Wed, 19 Apr 2017 00:00:00 +0530</pubDate>
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