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TMI Blog2018 (10) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... NG DIRECTOR, M/S ALIEN CAREER INSTITUTE VERSUS CCE & ST, JAIPUR [2017 (11) TMI 1276 - CESTAT NEW DELHI], where it was held that there are no reason to consider the concessional portion of fee which is as per the pre-declared publicity material, as part of non-monetary consideration requiring addition to the monetary consideration to arrive at the gross value. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50796/2015-Cus(DB) - ST/A/53095/2018-CU[DB] - Dated:- 25-9-2018 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Sanjiv Agarwal, CA for the Appellants Shri G R Singh, AR for the Respondent ORDER Per C L Mahar: The brief facts of the matter are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of ₹ 2,18,34,380/- has been confirmed against the appellant under Section 73 of the Finance Act, 1994. A penalty under Section 76 have also been imposed and other penalties have been imposed under Section 77 (2). The appeal is against the above mentioned impugned Order-in-Original. 3. It has been contended by the learned Advocate appearing for the appellant that as per provisions of the Section 67 (1) of the Finance Act, 1994, the valuation of taxable service is the gross amount charged by the service provider in the normal course of business to the service recipient. It has been argued by the learned Advocate that the fee received from the students, who are otherwise entitled for scholarships, in fact is gross amount charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants submitted on the following lines :- (a) the appellants are conducting commercial coaching or training for competitive examination. They are advertising their courses. In order to attract bright and better candidate and also to promote their business they have devised certain criteria which is pre-notified and is not influenced by any other relationship between the service provider and the service recipient. schemes. The scholarship programme is part of such schemes. The scholarship is extended by way of a percentage concession in the course fee which is otherwise normally fixed for all the candidates. Such concession is a bonafide business transaction There is no element of non-monetary consideration attributable to such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve perused a sample prospectus announcing the scholarship programme. It is clear that said scholarship programme is to extend concession in the course fee to a particular set of candidates listed therein. The nature of candidates is either based on their proficiency in particular field based on their qualification or being an old student of the main appellants or brothers or sisters attending courses with the main appellant. It is apparent that this is a scheme to promote their business and it is notified to the public. In terms of Section 67, the service tax liability will arise on gross value. In the present case, the appellants are not contesting their liability to pay service tax on the gross value on the amount whatever they received f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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