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    <title>2015 (7) TMI 271 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the scholarship amounts given to students were to be considered as fee discounts and not as separate payments. It was determined that the appellant had paid service tax on the entire amount received for services provided, and the scholarship amounts were part of fee concessions to students. The Tribunal emphasized that the actual nature of the transaction was crucial for legal analysis, granting a full waiver of pre-deposit and staying the recovery of the demanded amount during the appeal process.</description>
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    <pubDate>Tue, 09 Jun 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=261310</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the scholarship amounts given to students were to be considered as fee discounts and not as separate payments. It was determined that the appellant had paid service tax on the entire amount received for services provided, and the scholarship amounts were part of fee concessions to students. The Tribunal emphasized that the actual nature of the transaction was crucial for legal analysis, granting a full waiver of pre-deposit and staying the recovery of the demanded amount during the appeal process.</description>
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      <pubDate>Tue, 09 Jun 2015 00:00:00 +0530</pubDate>
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