2019 (1) TMI 1653

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....chit Jain, Advocate for the Appellants Shri Vivek Pandey, DR for the Respondent ORDER Per Anil Choudhary: 1. The issue in this appeal is whether the concession given in the tuition fees to some students, as per pre-declared policy, whether the value is includible in the value of taxable turnover, for payment of Service Tax. 2. Heard the parties. We find that the issue is squarely co....

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....d photographs of those meritorious students, who achieve merits in various entrance examinations. Since on the basis of better performance in the entrance examination, the successful candidates' names and photos were published in the advertisement, it cannot be said that by providing the concession in fee structure, the appellant creates its brand name or goodwill in the market. Further, as per th....