https://www.taxtmi.com/caselaws?id=375404 The Tribunal ruled in favor of the appellant coaching institute, concluding that service tax should not be imposed on the discounts provided to students during admission. The discounts were found to be transparently communicated and not solely for brand enhancement, leading to the decision that tuition fees charged after applying eligible discounts should be the gross value for service tax calculation. The impugned order demanding service tax, interest, and penalty was set aside, relieving the appellant from a service tax liability amounting to Rs. 97,94,663. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 19 Feb 2019 07:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375404 The Tribunal ruled in favor of the appellant coaching institute, concluding that service tax should not be imposed on the discounts provided to students during admission. The discounts were found to be transparently communicated and not solely for brand enhancement, leading to the decision that tuition fees charged after applying eligible discounts should be the gross value for service tax calculation. The impugned order demanding service tax, interest, and penalty was set aside, relieving the appellant from a service tax liability amounting to Rs. 97,94,663. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375404