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2011 (8) TMI 570 - AT - Service TaxCoaching Centres Services - Books along with Services - Books of another company - Standard Text book - Exemption under notification no. 12/2003 - Held that:- The Revenue has not disputed the fact that the study materials were purchased by the appellants from M/s. Bulls Eye. Therefore, there is nothing in the Notification No. 12/2003-S.T. which would help Revenue in their arguments. The Circular of CBEC quoted by the learned DR states that such exemption will be applicable only if material sold is ‘standard text books’. The question as to what is a “standard text book” can lead to disputes. Since the expression is not used in the notification and the fact that the books sold are of another entity namely “Bulls Eye”, we do not find any reason to deny the benefits of the Notification No. 12/2003-S.T.
Availability of cenvat credit - held that:- As per Rule 3 of Cenvat Credit Rules, credit could be taken only in respect of services received after 10-9-2004.
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