TMI Blog2015 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 studen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. K. Verma have been filed along with stay applications. Vide impugned orders the respective impugned service tax demands have been confirmed along with interest and penalties. In addition demand of ₹ 8,24,031/- was also confirmed on account of disallowing the Cenvat credit to that extent. 2. The appellant has stated that it has already reversed amount of ₹ 8,24,031/- confirmed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... students. It also contended that there was no wilful mis-statement or suppression of facts and therefore extended period for raising demand was no invocable. 3. The Id. DR, on the other hand argued that scholarship is an amount given to the students and therefore the amount of scholarship given in whatever form is not deductible from the full fee required to be charged from the students. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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