Court Rules Service Tax Applies to Entire Fee for Commercial Coaching; No Deductions for Books, Registration, or Exam Fees.

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....Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books, registration fee, examination fee etc., because no amounts were collected under these heads and gross amount for total services rendered were invoiced to the students by the assessee. Service tax is leviable on the gross amount charged....