TMI Blog2018 (7) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... als. In such factual scenario, the claim for exemption under N/N. 12/03-ST cannot be rejected. Appeal dismissed - decided against Revenue. - Appeal No. ST/906/2009 - A/30661/2018 - Dated:- 30-5-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Guna Ranjan, Superintendent (AR) for the Appellant. Shri Praveen Sharma, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as coaching fees but did not include the cost of study material supplied. The First Appellate Authority has erred in granting the exemption under Notification No. 12/2003 dated 20.06.2003, as such exemption will be available for standard text books and respondent herein had not supplied any text books (standard text books). It is his submission that the students were enrolled for course, along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides as to the demand of service tax liability on the value of the study materials provided by respondent to the students who are undertaking Commercial Coaching and Training Services during the period January, 2008 to September, 2008. 7. We find that Learned Counsel was correct in stating that the issue is no more res integra, and covered by the decisions of the Tribunal by Final Order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tudy materials. In such factual scenario, we find that the appellant s claim for exemption under notification no.12/03-ST cannot be rejected. Ld. Counsel for the appellant confirmed that there is no question of their availing any cenvat credit on such books and study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of notification no.12/03-ST is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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