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    <title>2018 (6) TMI 666 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, M/s. Saravana Enterprises, in a service tax dispute regarding education franchise fees collected for M/s. Aptech Technologies. Citing precedents like Kunal IT Services Pvt. Ltd. and Y.K. Information Systems Pvt. Ltd. Vs. CCE, New Delhi, the Tribunal held that service tax liability should be based on the amount received for services rendered. As the issue had been consistently decided in favor of the appellant in previous cases, the impugned order was set aside, and the appeal was allowed with any consequential benefits as per law.</description>
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      <description>The Tribunal ruled in favor of the appellant, M/s. Saravana Enterprises, in a service tax dispute regarding education franchise fees collected for M/s. Aptech Technologies. Citing precedents like Kunal IT Services Pvt. Ltd. and Y.K. Information Systems Pvt. Ltd. Vs. CCE, New Delhi, the Tribunal held that service tax liability should be based on the amount received for services rendered. As the issue had been consistently decided in favor of the appellant in previous cases, the impugned order was set aside, and the appeal was allowed with any consequential benefits as per law.</description>
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