Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 942 - AT - Service TaxDemand - Notification No. 12/2003-S.T - Revenue pleads that they have made out a case against the appellant finding that the appellant had collected certain amount for supply of study material/coaching to provide the commercial coaching meaningful and no Service Tax was paid thereon - Held that: coaching material has intimate connection with the commercial coaching provided by the appellant and the contents of the study material are relevant to the coaching to make the later fruitful and meaningful so that the enrolled candidates are benefited out of commercial coaching - there is no evidence to suggest that these coaching materials by any means enjoy exemption under law and not taxable - The notification relied upon by the appellant relates to works contract case whereas pure and simple commercial coaching cannot be called as works contract for the peculiar nature of the services involved being intellectual in nature - Appellant is directed to deposit Rs. 13 Lakh
|