2015 (7) TMI 271

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..... s been filed against order-in-original dated  17.10.2013 in terms of which service tax demand of Rs. 1,41,02,854/- along with interest and penalties was confirmed for the period 1.4.2007 to 31.3.2012 on the ground that the appellant has not paid service tax on the amount of scholarship/fee discounts/fee concessions given to certain students. The demand is confirmed on the ground taken that th .....

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..... the full fee required to be charged 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 nothing but a fee discount granted to certain students. In other words, it collected discounted fee from .....

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