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2011 (7) TMI 571 - AT - Service TaxWaiver of pre-deposit - Commercial training and coaching service - Assessee carry out part of their operations through third parties under a franchise agreement - Revenue submits that study materials on which exemption under Notification No. 12/2003 dated 20.6.2003 is being claimed by appellants have no price tag and are integral part of services rendered and study materials are not the text books - These materials are integrated to performance of service of coaching - Held that:- As the question of applicability of exemption under Notification No. 12/2003 has been examined in the case of M/s Sayaji Hotel Ltd.[2011 (1) TMI 650 - CESTAT, NEW DELHI] wherein it was held that such contracts are service contracts and no sale is involved in such transaction, therefore, segregation of value made in the invoice as taxable and non-taxable is just a ploy to evade service tax due on rendering of service - Held that :- appellants have not been able to prove prima facie case - Appellants have also not claimed the plea of financial hardship - Decided against the assessee.
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