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2019 (2) TMI 1031
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....he Appellants Shri R K Maji, AR for the Respondent ORDER Per: Mr. Justice Dilip Gupta: The assessee has filed this appeal to assail the order dated 30 December, 2014 passed by the Commissioner, Jaipur by which the demand of service tax has been confirmed to the extent indicated in the order and penalty has also been imposed. 2. The appellant is engaged in imparting commercial coachi....
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....refore, they were required to pay service tax on the amount of scholarship / discount concession provided by them to the students. A reply dated 2 August, 2014 was submitted by the appellant to the aforesaid show cause notice stating that the service tax is to be paid on the amount of consideration actually received by the assessee in view of the provisions of section 67 of Finance Act, 1994. 3....
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....ts' own case for an earlier period. 5. The learned Authorised Representative of the department has however, attempted to justify the impugned order. 6. The issue that arises for consideration is as to whether the appellant is liable to pay service tax on the amount of concession / discount offered to the students at the time of seeking admission to its Coaching Institute. This precise issue ....
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.... on the basis of better performance in the entrance examination, the 5 successful candidates' names and photos were published in the advertisement, it cannot be said that by providing the concession in fee structure, the appellant creates its brand name or goodwill in the market. Further, as per the predeclared publicity material, the available discount/rebate is always known to the students in ad....