New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 271 - CESTAT NEW DELHI

2015 (7) TMI 271 - CESTAT NEW DELHI - TMI - 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 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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ong 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. - 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.A. - for the appellant Shri B. B. Sharma, D.R. - for the respondent ORDER Stay application along with appeal has been filed against order-in-original dated 17.10.2013 in terms of which service tax demand of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

iding commercial training or coaching service 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 no wilful mis-statement or suppression of facts and therefore extended period for raising demand is not invocable. 3. The Id. Dr, on the other hand, argued that scholarship is an amount given to the student .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version