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2015 (7) TMI 272 - AT - Service TaxWaiver of pre deposit - Disallowance of CENVAT Credit - service tax was not paid on the amount of scholarships / fee discounts / fee concessions - Held that:- Appellant has paid service tax on the entire amount received for providing commercial training or coaching service. The so-called scholarship was nothing but a fee discount granted to certain students. In other words, it collected discounted fee from certain students and so in relation to those students the gross amount charged for providing commercial training or coaching service was the discounted fee. Thus what is called scholarship in the present case is not any amount that was paid to the students from whom fee at full rate was collected; it was just a fee discount. It is well settled that for legal analyst what is relevant is the actual nature of the transaction and not the name given to it (i.e. transaction) - appellant has been able to make out a strong prima facie case in its favour. Therefore we grant full waiver of pre-deposit and stay recovery of the impugned liability during pendency of the appeal - Stay granted.
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