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Allen Carreer Institute Versus CCE & ST, Jaipur-I

2015 (7) TMI 271 - CESTAT NEW DELHI

Valuation - Service tax on the amount of scholarship / fee discounts / fee concessions given to certain students - Deduction from assessable value - Held that:- Prima facie find that the appellant has paid service tax on the entire amount received fo .....

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s 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 .....

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e we grant full waiver of pre-deposit and stay recovery of the impugned liability during pendency of the appeal. - Stay granted. - ST/Stay/50645/2014 in ST/50514/2014-CU(DB) - Dated:- 9-6-2015 - G Raghuram and R. K. Singh, JJ. Shri Sanjiv Agarwal, C. .....

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nd penalties was confirmed for the period 1.4.2007 to 31.3.2012 on the ground that the appellant has not paid service tax on the amount of scholarship/fee discounts/fee concessions given to certain students. The demand is confirmed on the ground take .....

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e and what was called scholarship was nothing but fee concession or discount on fees given to students. It was not as if fee was collected at full rate and any amount in the name of scholarship was given to students. It also contended that there was .....

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ven in whatever shape is not deductible from the full fee required to be charged from the students. 4. We have considered the contentions of both sides. We prima facie find that the appellant has paid service tax on the entire amount received for pro .....

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