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Resonance Eduventures Pvt. Ltd. Versus CCE & ST, Jaipur-I

2015 (7) TMI 272 - CESTAT NEW DELHI

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 train .....

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ng 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 a fee discount. It is well se .....

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-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 - .....

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e 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 appell .....

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g 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 t .....

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n 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 .....

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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 providing commercial training or coaching service. The so-called scholarship was no .....

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