Service Tax Ruling: Hostel & Mess Fees, Books Expenses Deductible for Coaching Services; Optional Services Not Taxable.

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....Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account of Hostel & Mess Fee and books are admissible deductions or not? - The amount received on account of Hostel & mess and books is not directly related to provision of taxable service. It was purely optional for the students looking into the business model adopted by the Appellant firm. Regarding non-payment of Service Tax on amount collected towards Books, there are force in Appellant firm’s contention that the said amount is outside the purview of Service Tax - AT....