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2015 (7) TMI 272 - CESTAT NEW DELHI

2015 (7) TMI 272 - CESTAT NEW DELHI - 2015 (40) S.T.R. 343 (Tri. - Del.) - Waiver 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 student .....

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trong 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/Misc./55136/2014, ST/Stay/50615-50617/2014 in ST/50493-50495/2014-CU(DB) - Stay Order 52058-52060/2015 Misc. Order 52061/2015 - Dated:- 9-6-2015 - G Raghuram and R. K. Singh, JJ. Shri Sanjiv Agarwal, C.A. - for the appellant Shri Amresh Jain, D.R. - for the respondent ORDER The appeals by M/s Resonance Eduventures Pvt. .....

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rder itself. Regarding the remaining impugned demands (which alone are being contested in these appeals), the same were confirmed on the ground that the service tax was not paid on the amount of scholarships /fee discounts/fee concessions and these were held to be non-deductible from the assessable value having been given to students as scholarship . 3. The appellant has contended that it paid service tax on the entire gross amount received for providing commercial training or coaching service a .....

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