Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 84 - AT - Service TaxAppellant is rendering Commercial Training services; claim to have published certain books/study materials and supplied them to their trainees & outsiders also - if the books are sold to any non-recipient of services of commercial training & coaching services, then it will be only a case of sale of books & question of Service Tax does not arise – exemption u/snot. 12/03 is available subjected to evidence of sale is produced – evidence produced only before tribunal – matter remanded
|