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TMI Blog2019 (1) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Misc. Application No. 50161 of 2018 in Appeal No. 50537 of 2017 - Final Order No. 53488/2018 - Dated:- 17-12-2018 - Shri C.L. Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Sanjeev Agarwal, C.A. for the appellant. Shri R.K. Majhi, Authorized Representative (DR) for the Respondent. ORDER Per. C.L. Mahar :- The brief of the matter are that the appellants are conducting commercial coaching or training for various competitive examination for entranc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant under Section 73 of the Finance Act, 1994. 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 Consultant 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 Consultant that the fee received from the students, who are otherwise entitled for scholarships, in fact is gross amount charged from such students and the appellant has not received any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 transaction. (b) the Original Authority referred to Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. 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 from the candidates. We find no reason to consider the concessiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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