2015 (7) TMI 271

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..... 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 wh .....

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..... 54/- along with interest and 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 taken that these were given in the form of scholarship and were not deductible from the assessable value. 2. The appellant h .....

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..... facie find that the 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 ser .....

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